OK, Here's the deal... I have looked at 4 Sammy's to buy and I have walked away from all 4. Every one I look at has rust holes  under the driver or passenger seat. At this point I would guess that this is a problem area for rust. The only one that does not have this problem has other issues.  The owner has just put a 5" Spidertrax spring over axle lift, Ranchero shocks, Z-Link steering bar and Super Swamper 31 x 11.5 tires on rock crawler rims. Nice looking Sammy:) Here's the problem, he is telling me that the bumpers are off because the tires rubb them. Can this be fixed and how much will it cost to fix it? (Thank you to Boxcar for your reply on my first post) 

Thank you,
Jon

Definately an easy fix... Cut back the round bar bumper mounts to the frame rail. Fab up your own mounts or fab / purchase an aftermarket bumper of your own.

Simple stuff, if you like this Sammi I wouldn't let that get in my way.   

That certainly is not a reason to not snag the sammi up.

The "Z" link is a poor steering correction. I'd recommend a Highsteer kit.
 Tallon and Jet are both correct . the bumper issue is Fixable with a saw and an after market Front bumper.
The rear bumper should not be effected by the lift.
  The rust issues are commen with Zukes.
I drove 500 miles to buy my last rig just to get a rust free tub. .....Boxcar....

OK guys, I fixed my problem. I just bought the best Sammy in the USA!!! This Sammy only has 8,900 miles on it. It was kept in a climate controlled room from the day it was purchased. The paint has not been faded by the sun. The seats and carpet look new. This Sammy has only been in the rain once!! Needless to say it has NO rust!! 

Was that the one that was on eBay? It did look pretty sweet!

Now you relay have a problem....You have the "Best Samurai in the USA" Is it to nice to modify??
...Boxcar...

Yes, it was the one on EBay and Boxcar hit the nail on the head!
I almost did not buy it because it was so nice. Here is my thinking on that. I will use it and modify it
just as if it was beat up. I'm not the type to go mud riding and I don't abuse my toys. 15 years from now it will still be
one of the best Sammy's out there. I plan on spraying Rhino lining under it as well as under the carpet. After all of
the rust I have seen, I think this will give the best rust protection. Life is too short not to have what you want
Thank you to everyone that has given me help. I look forward to corresponding with you in the future.

Yes take your time and build it the way you want it and you will be very happy , PICS  

Yes, it was the one on EBay and Boxcar hit the nail on the head!
I almost did not buy it because it was so nice. Here is my thinking on that. I will use it and modify it
just as if it was beat up. I'm not the type to go mud riding and I don't abuse my toys. 15 years from now it will still be
one of the best Sammy's out there. I plan on spraying Rhino lining under it as well as under the carpet. After all of
the rust I have seen, I think this will give the best rust protection. Life is too short not to have what you want
Thank you to everyone that has given me help. I look forward to corresponding with you in the future.

Your going about it the right way IMO, start with a good one, prepare it for a long life, and maintain it like you actually value it. I'd buy a NEW one if they made one for this country like they do in the rest of the world, and do just what your doin. I try not to abuse mine either, but that doesn't stop me from trying all kinds of fun stuff and driving it with sporting intent. Besides, a few scratches and a couple a dings here and there only prove your not a poser. 
Oh, your right on about the Rhino liner under and inside. It makes welding a bitch later if you need to, just gotta scrape it, but it's kept mine pretty much rust free in one of the nastiest environments, South Jersey wetlands. 

Take your time and do it justice....And congratulations on acquiring a great Zuke.....Boxcar...

Just got it home. All I can say is.... SWEET!!!!  
Now I want to put on finder flares. What brand should I buy and who should I buy them from?

PICS??...Boxcar...

Here you go Boxcar!! What do you think??

Nice.
 Have you mapped your build ?
...Boxcar...