The funny thing about any Simplicity tractor is that they just dont command any money. They are anchors along with the Allis tractors. Quite honestly I don't know why. I've had both makes, and loved every one I owned. Unlike Deeres, Cubs and Wheel Horses, the people that seem to collect Simplicity and Allis tractors are never willing to open their wallets. The only thing I was ever able to sell at good market value were the original Guide headlights. Outside of those, forget about it. If you are passionately in love with your Simplicity, then go ahead and restore it. If you think you might ever want to re-sell it, break even, or not pass it on to your grandchildren, then save your money or buy something else.