MC21 and MC28 tanks come up from time to time, but not a lot. They are interchangeable (different shape though), but the MC21 has seat panel mounting lugs on the bottom rear of the tank whereas the MC28 does not. Nothing dramatic.
Price is whatever you are willing to pay. They're hardly ten-a-penny now! Best get on Yahoo! Japan in my opinion.
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Andy.
NSR-WORLD.COM
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