planning to lower it! I was hoping you would say that (cause i didn't want to say how DAMN badly it needs it!)
there's a right way and a wrong way to do just about anything... the lowering of a sapporo, as I have recently found out, is not necessarily so. if your shocks and struts ARE NOT completely blown, you may be able to modify the bump stops (cut them down) and cut down your coil springs. I was very surprised at how well my car rode with two coils cut front and rear! (the rears are progressive, with different thickness coils top to bottom, you want to cut the thicker side) this is NOT the recommended method of lowering a vehicle. it usually results in a bumpy harsh ride. (but then again, this type of drop usually results in prematurly wearing out your shocks/struts anyways!) Remember, you MUST cut down the bump stops. I also avoided opening the brake system hydraulics by cutting a notch in the bracket that holds the two soft lines together on the strut, and slipping the line out the back! (re-install the retaining clip vertically thereafter) use the proper McPherson coil-spring compressor tool to remove the front springs, and the rears drop out one at a time by removing the shock and prying the axle away from the spring at the perch.
with the two coils cut, the car should sit close to 2 inches lower, and seems to have a pretty flat ride (check my recent pics)
the RIGHT way to lower the thing, is to run a short stroke strut and shock setup, and custom made shorter/higher rate springs, or go to fully adjustable coilovers front and rear. I'm planning on making a set at some point, probably using 'Ground control" parts, and tokico illumina inserts for the MR2. (and progressive rate bump stops!)
good luck! hope my rambling is of help!

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Hectors. Vintage Japanese restoration and retrofit:
www.hectorschopshop.com