HA! :) ~ It's not really $27,000 but it is yours for the right offer - so make us an offer!It is a: Lionel #1460 Grand National Train Set 1974 This is a 027 gauge electric train set with a U36B Diesel Engine, Illuminated Headlight, and Die-Cast Trucks. This set works and has been run but the Scraper and Dozer sets are still sealed in their plastic so they have never been used. The set is missing the track except for the crossover. It is everything you see pictured. It is in it's original box which is good shape considering it's almost 40 years old. Please keep in mind that you can save a bundle in shipping if purchasing multiple items and having us ship them together! Any questions, please email me. Buyer pays all shipping and insurance. Payment is due within 7 days. Please check our account often since new items are added daily. We have two accounts: this one and Autobodympc2 . Thank You for looking!!!!! WE COMBINE SHIPPING WE WILL INVOICE YOU FOR COMBINED SHIPPING AMOUNT DUE WE ACCEPT PAYPAL OR CHECKS PLEASE CHECK THE OTHER LIONEL PRODUCTS ON OUR SITE!!!