Other than the connecting rods (wrist pin size is different) parts from a 235 could be used to complete the assembly. A crankshaft, camshaft, valve lifters, oil pump, water pump, distributor, pushrods, etc. and all the sheet metal will interchange. An 848 cylinder head for a late model 235 can be adapted by drilling a few holes to match up to coolant passages in the 261 block. The 848 casting number head also increases the compression a little. If it was a little closer to me, I'd definitely be interested. A set of 261 pistons alone would cost $200.00+, and having new rings, rod and main bearings is also a good thing!
Jerry
