I'm with Jerry on this one. Look at any brake shop-nobody rebuilds wheel cylinders, master cylinders, or calipers these days-too much liability. Also, for the labor it takes to rebuild one, it's actually cheaper to install new. Now I can understand it on some of the really old trucks that the parts are either non-existant or priced like they're made of gold, but on the newer trucks that there's easy availabilty of the parts, I'd replace with new. Besides, $40 isn't really that bad for wheel cylinders.
