Nissan Skyline R32 Gas Tank - US Replacement and Part Numbers
The Nissan Skyline R32 does not have a direct USDM replacement, but there is an option that will fit pretty well. The gas tank from the S13 240SX bolts in directly to the R32 as long as you swap over the filler neck. The only difference with the two is that the gas cap doesn’t center perfectly in the fuel door of the R32. Overall, you won’t notice a difference - and considering find a replacement R32 Skyline gas tank is close to impossible - it’s about as good as you’re going to get.
You can still find some new S13 gas tanks on eBay.
Below is a picture of the Nissan Skyline R32 gas tank next to the new S13 version from a Facebook post. To install, you take the filler neck from the R32 gas tank and swap it over to the S13 gas tank and then it’s plug and play from there. The R32 Skyline gas tanks are getting rusty from years of use, and some even split and crack from bottoming out or being hit by road debris.