I just bought an '82 244GL w/ 4sd w/od. and she has 190k on her and she runs strong but needs her gaskets replaced. I can get all the components I need to completely rebuild the block and replace the head for $400. Should I rebuild the engine even though the engine seems strong (I haven't done compression tests yet.) or just replace the gaskets and run her. I plan on restoring her to new condition.

I wanted to use Elring gaskets, new unknown manu. head. and KS pistons and rings. Any reccomendations on other manufacturers?

Unless it shows signs of needing it when you get it apart, I wouldn't bother with anything more than the gaskets & valve seals. That's pretty low mileage for a B21, I've torn down a couple of turbo engines with about that mileage and found almost no ring ridge, entirely acceptable ring end-gap, and cross-hatching marks still visible on the walls. The normally-aspirated engines handle far less stress, I'd expect unless the engine saw a lot of abuse (overheated, or pistons melted, or ring groove damage etc) the worst case would be rings and bottom end bearings.
Just my $0.02, I'm sure others will have something to add.
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Chris, Dartmouth NS Canada 70 M-B 280SE, 83 245DL, 84 244 turbo, 90 780 turbo, 92 VW Golf, 90 740 Rex/Regina

Unless it shows signs of needing it when you get it apart, I wouldn't bother with anything more than the gaskets & valve seals. That's pretty low mileage for a B21, I've torn down a couple of turbo engines with about that mileage and found almost no ring ridge, entirely acceptable ring end-gap, and cross-hatching marks still visible on the walls. The normally-aspirated engines handle far less stress, I'd expect unless the engine saw a lot of abuse (overheated, or pistons melted, or ring groove damage etc) the worst case would be rings and bottom end bearings.
Just my $0.02, I'm sure others will have something to add.
--
Chris, Dartmouth NS Canada 70 M-B 280SE, 83 245DL, 84 244 turbo, 90 780 turbo, 92 VW Golf, 90 740 Rex/Regina