The CT27 is not just a CT26 with T4 46 mm upgrade. ATS won't release the specs, but the is torn apart, they do a complete makeover on the whole thing and replace oil seals etc. MR2 guys just can't wait to get their hands on one, it is $1150 but if you send them your CT26 then you get $300 back so it comes down to $850. So before you jump all over CT20B and spend $650-$750 which you will have to be pushing to its very limits to hit 300 whp, you may want to consider this turbo, it will be released shortly.