The Nissan Skyline Z-Tune is a special edition Skyline built by Japanese tuner Nismo. The company purchased 20 used Skyline R34 GT-R V-specs with less than 30,000 kilometers and then completely overhauled them.
Each car was stripped and essentially rebuilt from the chassis up entirely by hand. The suspension, drivetrain, engine, gearbox and bodywork were all upgraded to produce a monster performance vehicle with near OEM reliability.
Because of the limited number of vehicles in existence (Nismo only built 19 in the end) prices for these collector cars have been known to reach several hundred thousand dollars.
This particular one is for sale in Japan only and the garage wants $447,000 USD.
Discussion: http://www.montrealracing.com/forums/showthread.php?880755-Nissan-Skyline-R34-Z-Tune-for-sale-at-447-00000
http://www.goo-net-exchange.com/usedcars/NISSAN/SKYLINE/700100012330141225001/index.html