OK so apples and oranges...Bare engine, without a genny or a muffler for gross and the same with all that stuff hooked up is net. Change over was in the late 60's and early 70's. And... no conversion formula.So best guess? 235 would make about what 115 hp? and the small block would still be about 165? That sounds about right. I would also think that advertised HP from the 60's would be somewhat suspect. Advertisers are known the world over for their honesty. Any way about 25 HP for accessory and muffler would be a good working guess. Thanks for the information. I was aware that SAE and DIN were different and now I have this as well. The new way to rate engines is in kilowatts and that is a whole "nuther animal. Still a base line from stock to modified with natural aspiration with a gain of 18 percent would seem achievable. That would give 140 HP gross to 165 HP gross for a 235. Seems that could be done with out loosing drivability. Now about that 350 HP small block? You gotta love it don't ya?