It’s unusual these days to see a long-hood Porsche 911 project show up in unfinished condition once the restoration has begun. I say this because the pay-off for a proper restoration on a car like this usually justifies the effort. However, the seller of this 1971 Porsche 911 Targa listed here on eBay also shows another unfinished 911 for sale in his other listings, so perhaps an older owner passed away before finishing these collector-grade autos. This particular 911 has been largely restored cosmetically and also sports a rebuilt engine that runs, so it likely isn’t too far from meaningful completion.

The Targa has certainly earned newfound levels of respect among enthusiasts, and the soft window version has been known to fetch big money. The removable top may affect structural integrity to some degree, but it’s also a great way to enjoy open-air motoring while preserving some of the original lines of the coupe. The roll hoop is always a distinctive feature, and it has re-emerged as a key design trait on modern Targa models. The Fuchs wheels has been refinished and look terrific here, along with the bodywork, lenses, and chrome trim.

The seller includes a photo showing how the car entered the restoration phase, and it’s an impressive transformation. The good news is that it appears to have been a largely intact specimen before going under the knife, and hopefully, wasn’t terribly rusty, either. It’s also worth noting that cars in this sort of condition littered classifieds sites and the back pages of enthusiast magazines for years, often at near throwaway prices. The Targa simply wasn’t sought-after, especially after it racked up 100,000 miles and had some leaks and bodywork issues needing attention.

The listing notes that some assembly is required, and that seems to represent the bulk of the work the next owner will need to do. The seller states that the “…seats, door panels, rear side panels, Targa rear panel, air vents, carpets and other small parts need to be installed,” but that shouldn’t take someone much more than a weekend or two of labor to complete. Really, with the 2.2L engine already installed and running, I wouldn’t consider this 911 much of a project at this point, but simply a near-complete project with some final assembly required. Bidding currently sits at $26,200 with the reserve unmet, and likely a long way to go in order to clear the seller’s bottom line number.