Additional suggestions, the updated emissions would only apply if you were to change the ECM too. Make sure you get the 97 crank pulley, the cam timing gears, the water pump, idler pulleys. That way you will get the extended interval for the timing belt. You may have to swap oil pans and keep your oil cooler set up. To change oil coolers you would need the latest in the water manifold, the piping behind the water pump that runs under the exhaust manifold. That is where the hoses to the oil cooler hook up to. The oil separator is different too. Back in October I went the other way, put a 92 into my 94.

DanR 94 964 249,000 miles* (15,000 on the new engine)
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DanR

Hi Anderson, That Is it, The only thing that comes to mind is th oil cooler. The 97 is probably set up for water cooling, the 92 is air cooled. I know you can take off the cap on the oil pan and use the 92 hardware for the hoses, but when you take off the bolt that holds on the cooler will the adapter that bolts into the cooler work on the oil pan side. Oh! Another thing. Check the ground wires in your 92 wiring harness. I did one last month and the ring terminals were all cracked and I didn't notice Untill I had everything put back together and it ran like sh--. Good luck and if you have any questions e-mail me. Pauli