SOLD for $100 GBP ( $164 USD my god the USD makes buying UK bad value )
SO WHO IS THE MYSTERY UK BUYER STEP UP Am curious if it WORKS as I contacted buyer he REFUSED to SHIP outside UK and said Never used no cassette to test... always love that one right AO ! If really never used since new chance of working belt seems slim to me.
EBAY UK WM-3 NIB

a belt that age will probably work for a couple of days to a couple of weeks. umm...that's if your lucky....i have never had a single tps-l2 that worked...not even one...until the belt was replaced and sometimes the motor oiled just a touch.

To be fair the belts in these lasted a damn site longer than many in later units. Also, it's a belt that's readily available & an easy fix.

In regards to "untested" walkmans:
I ran a joke ebay auction a couple months ago (sorry, can't find the item # ). I had a test kit including: one prerecorded cassette, pair of headphones and 2AA batteries.

I can't believe people sell premium "untested" units, seem to know a lot about them and don't take the 2 minutes to try it. Seems you'd get a better price if you know it works. So, if untested I assume it's out of commission.