The interior looks kind of nice, the body looks to be in pretty good shape, and you could always sell the RIMZZZZZ to some civic ricer and then use the money to buy 3 sets of lightweight wheels! If only it were $2000 less it would be worthwhile.
Edit: Just noticed it says "Airbags". Since the '91's had no passenger side SRS, I'm assuming this means air suspension. Nevermind... Someone put a bullet in this one.
The good handling characteristics of the Miata are ruined by 40 lb 18" wheels and no-sidewall tires.
Though the body seems to be in very nice shape, judging by the 1 stupid pic they have on there. Might make for a nice car if you take all the useless ricer crap off of it.