According to KMiata.com, it seems that the second-generation Miata is a good and fairly simple platform to swap engines with. The specimen we have here is a Miata that went into surgery and got itself a new Honda heart for bigger thrills. The 2.4-litre K24 engine is tuned to make 248hp, allowing the MX-5 to move around and letting the driver to really enjoy its balanced chassis. For those who love revvy engines, this unit goes all the way to 8,250rpm.
The engine is still mated to a Mazda six-speed manual gearbox while the Mazda Torsen diff is still in its place, splitting the power between the rear wheels.
For those who are interested, the conversion kit is actually a bolt-in affair according to KMiata.com who also sells the kit.