LN's The IMS Solution is the best bearing with a lifetime service interval. It's the only one that eliminates all ***** or rollers from the bearing and uses an oil film bearing like the older Mezger designed air cooled engines.

I recently joined the Forum after purchasing a 2005 Carrera S produced in October 2004. Given the early production date for my 2005 model I figured that I had the small single row IMS bearing (2401) that everyone seems to fear. My car is totally original and has only 7,300 miles. My plan from the beginning was to go ahead and replace the bearing with the LN Engineering IMS Solution. Today we pulled the transmission and clutch to determine with certainty that I did in fact have the 2401 bearing. Sure enough, as the photo shows, there she sat. While I was there I figured I might go ahead and replace the RMS but I decided against it. The original is absolutely bone dry. Photos below of the bearing flange and RMS. Oops,sorry for the size of the images. I will stay upon how to reduce the size!

....so you pulled the trans to replace the bearing and decided not to change the bearing or the RMS?

I would, the car is 13 years old with hardly any miles, which means things haven't been run and lubricated to stay pliable. The RMS was also redesigned at some point to have multiple sealing ribs instead of one primary one. I'm afraid that it won't be long before you're back in there to do the RMS if you leave it alone now. Also, although the car only has 7,000 miles on it, I'd change the water pump and serpentine belt anyway. The belt will be old and brittle and the waterpump bearing has been sitting in coolant for as old as the car is, even if it hasn't been run. Add a brake fluid flush and you should be in great shape to enjoy the car without problems. It will cost a little bit more now, but will be well worth it for piece of mind. Hoping you're planning to drive it a lot more than the last guy - nice of him to save it for you though !

Most shops replace the RMS automatically when doing a clutch service regardless if whether it is good or bad. As stated above the part is inexpensive and the labor is included in the disassembly to access the clutch so there is really a very minor additional cost to replace it at that time. The risk if not replaced would be to experience a RMS leak after the clutch replacement and then you would have to pay the same labor cost as the clutch replacement to replace the seal.

Hey gang! I purchased this particular 2007 997S last year from a authorized Porsche dealer here in the LA area. At the time it had ONLY 5K miles on it! I saw it advertised and bought it within hours, I had been looking....she is meteor grey over black interior 6spd manual, of course.....it still smelled brand new after all these years. I was VERY concerned about the IMS issue especially since she was driven so seldom by the original owner, although I must say he did a good job of keeping it in good condition, it was obviously garaged and all basic factory maintenance was performed. As I said at the beginning its been a year and after I did a full maintenance and fresh tires (yes original tires were still on her) and was gentle with her at first but often letting her run open (100 +) late at night on our empty freeways.....I can happily report that it runs like a fine tuned watch. I was worried but she runs better and better each day...now has 22K on the odometer
Delivery night Thank you again Derek

You have got to shake off any worry about this, it just takes away from what is otherwise a fantastic ownership experience. Could it happen - of course - but you could also get hit by a buss tomorrow. Like with any of life's risks you do the sensible things to mitigate them and then move on. In my opinion with a 2007 997 you should change the oil, inspect the oil filter for signs of problems, maybe a routine oil analysis, and warm up the car properly as the manual says. After that, just enjoy the car. If you need something more tangible to help get by it then consider that the first year depreciation alone on a new 991 would cost as much as an engine replacement on your smartly purchased, like new, 997. Heck, in California the sales tax alone on a new one would pay for most of a new engine. I have restored several classic cars, and owned many sports cars from Z06 Corvettes to Honda S2000s, I also have a recently purchased 2007 4S Coupe with 23K on the clock and I have to say its fantastic to drive and has way more personality than I expected. Love the car, if the engine breaks I'll fix it.

2005 997S - 63K miles - No failure

2005 997 C2 20k miles. IMS failure at 16k (2012 PO? I have to pull the dealer records for exact milage) motor replaced under warrantee by the dealer. What I don't know is if the replacement motor has the upgraded parts to prevent a future issue....

This is confusing. It has 20k miles now in 2018 but failed in 2012 with ~16k miles while it was with the previous owner. Is that what you're saying?
The fact the dealer replaced the engine after 7 years is impressive in itself unless the car was CPO. Which dealer?