http://www.miataturbo.net/forum/showthread.php?t=25203
You'll have to buy a few odds and ends (like weather stripping, glass, etc...) but will still end up cheaper than a USED OEM top and it will be brand new.
You must not be a REAL Miata enthusiast if you're LOOKING for a rear defrost/headliner top over a non-defrost / hl top..that's like a 1/2 pound extra!!