Is it a Speedster (Convertible) or a hardtop car?
http://www.performanceautosport.com/detail.asp?car=5737
If it is a coupe - Mark's website shows a 15,000 mile original 1997 for $33,500 asking. I am a firm believer in a car is worth what the highest buyer is willing to pay as long as the seller agrees to sell. One can never insult a seller if they do not sell their passion for a "low ball" price unless they agree to sell at that price.
Mint condition coupes are different than convertibles as ragtops can easily be worth $15,000 more than coupes and are MUCH harder to find for sale. Condition is also the other variable. S351 Saleen's REQUIRE love, attention, respect, and maintanence. A beautiful well-looked after 100,000 mile S351 is worth more than an abused 20,000 mile S351.
What is your friends asking price? As well, you might want to consider the "gold" rims and stripes because as "RARE" as someone may state it is, what you really have to consider is how saleable it is. If the silver stripes and rims look 1000% better in the opinion of most of the buyers, the gold is may be worth A LOT less in the eyes of one who knows what they want and care about appearance. I know if I had the choice I would never buy the gold as it simply does not seem as nice, unless I could not wait. I hate to compare, but to make the point, if there was a 1 of 1 bright pink Saleen would you buy it because it was a one of one?
I would have to see it. If it is a convertible and you are not interested, I may be interested in this car. If it has gold accessories I would really have to see it first though. Eitherway, any nice S351 is one of the most collectable Saleen's made.
Best Regards.