Earlier this year, my client engaged me to appraise her late husband’s 1960 Mercedes-Benz 220SE two-door convertible. The vehicle was equipped with a 2.2 liter 134 horsepower inline six cylinder engine with a single overhead camshaft and Bosch mechanical fuel injection, a column-shifted four-speed manual transmission, an independent rear suspension, and four-wheel drum brakes. Restored over 20 years ago, the vehicle was slightly deteriorated but still quite attractive with its medium blue exterior paint and contrasting red leather interior.