US S13/S14 240SX Factory Rear Differentials: Open, VLSD, ABS and Flanges

38300-43M01 -> 38300-43M02 for the checked S13 open/non-ABS service path. 38301-53M01 -> 38301-53M02 for the checked S13 ABS service path. 38300-43Z73 -> 38300-43Z01 for the later S13 Super HICAS/VLSD service path. 38301-53M73 -> 38301-53Z73 for the S13 Super HICAS/ABS path. 38301-23Z71 -> 38301-63Z74 for the S14 ABS/VLSD path. The 43M73/43Z73 split is recorded as a production branch, not an inferred supersession. Open, VLSD, ABS and non-ABS assemblies are not supersessions of one another, and 38300-23Z71 is not a supersession of an open or ABS assembly.

Start with S13 versus S14, build date, US factory option/VIN and the installed assembly number. The common 4.083 ratio does not prove interchange. Match the rear cover and chassis mounts, ABS/EAL sensor and connector, input companion flange, output-stub identity and axle bolt pattern, left/right stubs, and the propeller shaft already installed. Checked rear-cover identities differ: S13 38351-40F10 versus S14 38351-43M70 serviced by 38351-43M75. Use SCH-0039 for axle/output-flange selection and SCH-0017 for S13 ABS/non-ABS propeller-shaft selection. Reject unidentified, welded or donor-market assemblies. Inspect leaks, drained oil and magnet, backlash, bearing noise/play, seal and flange surfaces, mounts, sensor damage and evidence of internal modification. An orange label, seller title or wheel-spin demonstration does not establish ratio, original application or remaining VLSD condition.

This guide covers factory Nissan complete assemblies and exact used or new-old-stock sourcing only. Aftermarket clutch, helical and spool carriers, welded differentials, JDM or other-Nissan donor assemblies, conversion output shafts and internal gear setup are excluded. If a housing is opened, bearing preload, backlash and contact pattern require the factory procedure and suitable measuring tools; a complete assembly listing must still disclose whether sensor, output stubs, rear cover, bushings and mounting hardware are included.

US/LHD factory 240SX assemblies only. Match S13/S14, build date, VIN/factory option, exact installed number, 4.083 ratio, open/VLSD type, ABS/EAL sensor, rear cover/mounts, input companion flange, output stubs/axles and propeller shaft. Nissan's cataloged no-sensor S14 VLSD 38300-23Z71 is not used to claim a US factory non-ABS configuration. Exclude unidentified donor-market, welded and aftermarket-converted units. Support the heavy assembly securely, use the factory procedure and replace disturbed one-time-use hardware where specified.

Supersede reviewed 20 unique research sources for this guide. 3 also appear above as a seller or official action and are not repeated here; 17 additional citations follow.

Research last verified 2026-07-27.

1. Nicoclub — DRIVE A2Open source
2. Nicoclub — service manualOpen source
3. Nicoclub — 97 240sx specsOpen source
4. Centuryu — 1993 ni lineupOpen source
5. Crbscca — Nissan 240SX 1992 35Open source
6. Nissan Parts Deal — rear final driveOpen source
7. Nissan Parts Deal — rear final driveOpen source
8. Nissan Parts Deal — rear final driveOpen source
9. Nissan Parts Deal — rear drive shaftOpen source
10. Nissan Parts Deal — nissan final drive ass 38300 43m02Open source
11. Nissan Parts Deal — nissan final drive ass 38301 53z73Open source
12. Nissan Parts Deal — nissan final drive ass 38300 23m04Open source
13. Nissan Parts Deal — nissan final drive ass 38300 23z71Open source
14. Nissan Parts Deal — nissan final drive ass 38301 63z74Open source
15. Ahparts — 225340 1Open source
16. eBay — 406242147926Open source
17. Parts casanissan — differentialspartsOpen source