When it comes to the S14, there are dozens defining examples out there. The original white Kei Office S14 and the Exceed Moat Time Attack car both crossed my mind, but when it comes down to it, I knew Matt Powers' S14 was the choice for me.

The photo above is one I snapped at a grassroots event at Buttonwillow back in the summer of 2007. It's really hard to believe that was nearly five years ago.

Matt's journey with his S14 has been long and illustrious. The car has evolved from a scraping KA-powered sled to a dialed-in pro machine that runs with the best in the Formula Drift field. At the same time, Matt himself has transitioned from unknown laid back California grassroots drifter to a pro who is recognized worldwide. He's still laid back though…

While Matt claims no particular allegiance to the S-chassis, his 240SX shows just how this car can evolve with its owner. No matter how far you want to take, the good old S-chassis is there for you.

-Mike Garrett