it includes the gearbox and labour. but if you gave me 60k, I wouldn't spend it on making a car that is eminently drivable to near-impossible to drive on a daily basis. I would get an akrapovic titanium exhaust, an accessport, new intercoolers, an oil cooler...and then, carbon hood, trunk, doors, lighter wheels, seats, bumper, etc etc. If you had 35 grand to spend, you could lower the GT-R's weight by 200 pounds making it lighter than an M3, and the mild tuning of it would raise power to close to 600 bhp. I guarantee you that this car would be more enjoyable to drive than a P1000.