Aluminum T Top Boats for sale

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2011 Aluminum Crozier Craft Super-V T-top

2011 Aluminum Crozier Craft Super-V T-top

$79,000

Seattle, Washington

Year 2011

Make Aluminum

Model Crozier Craft Super-V T-top

Category Powerboats

Length 24'

Posted Over 1 Month

2011 Aluminum Crozier Craft Super-V T-top This is a custom made Crozier Craft 24 Super-V Aluminum boat. She features twin Yamaha 115hp 4 Stroke Outboards.  She has a custom canvas cockpit enclosure, with comfortable undercover seating for 4+ people.  Non-skid on all decks and walking surfaces.  Scotty Downrigger mounts.  The EZ Loader Trailer is included with the sale of the boat. This is a great boat for fishing in Puget Sound or anywhere in the Pacific Northwest.

1987 Custom Tims Marine Inc

1987 Custom Tims Marine Inc

$17,900

Forest, Mississippi

Year 1987

Make Custom

Model Tims Marine Inc

Category Aluminum Fish Boats

Length 20

Posted 1 Month Ago

This is a fair-conditioned aluminum hull boat with normal wear and tear for its age. The batteries are in functioning order and the engine turns over as expected. The outboard motor does run as expected, the owner confirms. The trolling motor and GPS are in functioning order with no defects. Stock #363071 A mean fishing machine that hauls at 42 MPH to your favorite fishing spot. Great trolling motor too. If you are interested in a great custom-built aluminum fishing vessel, then this is a great option that has a fair number of modern upgrades. The Minn Kota i-Pilot trolling motor is paired with the Garmin GPS. The stern has a custom-built rear platform with pedestal seats and additional rear tubes that prevent the light hull configuration from rising with the size of the outboard during acceleration. This custom build also includes a custom center console T-top and plenty of storage compartments.

1987 Custom Tims Marine Inc

1987 Custom Tims Marine Inc

$17,900

Forest, Mississippi

Year 1987

Make Custom

Model Tims Marine Inc

Category Aluminum Fish Boats

Length 20

Posted 1 Month Ago

This is a fair-conditioned aluminum hull boat with normal wear and tear for its age. The batteries are in functioning order and the engine turns over as expected. The outboard motor does run as expected, the owner confirms. The trolling motor and GPS are in functioning order with no defects. Stock #363071 A mean fishing machine that hauls at 42 MPH to your favorite fishing spot. Great trolling motor too. If you are interested in a great custom-built aluminum fishing vessel, then this is a great option that has a fair number of modern upgrades. The Minn Kota i-Pilot trolling motor is paired with the Garmin GPS. The stern has a custom-built rear platform with pedestal seats and additional rear tubes that prevent the light hull configuration from rising with the size of the outboard during acceleration. This custom build also includes a custom center console T-top and plenty of storage compartments.

2021 G3 Angler V19SF

2021 G3 Angler V19SF

$55,500

Chisago City, Minnesota

Year 2021

Make G3

Model Angler V19SF

Category Aluminum Fish Boats

Length 19

Posted 1 Month Ago

This 2021 G3 Angler with a Yamaha 200 HP motor is in good condition, the owner confirms. The exterior and interior look great. This vessel has been maintained and cared for it is clean inside and out. Stock #327858 200 HP YAMAHA, LOW HOURS!! TRAILER INCLUDED, READY TO FISH!!! Looking for a top-of-the-line fishing boat that's loaded with equipment and features? Look no further than the 2021 G3 Angler V19SF, powered by a Yamaha 200 HP engine! This deep-V boat is perfect for serious anglers who want to take their fishing to the next level. With two Minn Kota Talon Shallow anchoring systems, you'll be able to stay in one spot and focus on catching the big one. Plus, the two Humminbird Helix 10 units provide you with all the advanced sonar and GPS mapping you need to navigate the waters with ease. The Minn Kota Ultrex 80 with i-Pilot and 3-bank charging station make sure that you stay powered up and ready to go at all times. And with the walk-through windshield and room for up to 8 passengers, you can bring your friends and family along for the ride. But that's not all - this boat comes with a dual axle trailer, making it easy to transport to and from your favorite fishing spots. So don't wait any longer - upgrade your fishing experience today with the 2021 G3 Angler V19SF! Reason for selling is not using enough.

2021 G3 Angler V19SF

2021 G3 Angler V19SF

$55,500

Chisago City, Minnesota

Year 2021

Make G3

Model Angler V19SF

Category Aluminum Fish Boats

Length 19

Posted 1 Month Ago

This 2021 G3 Angler with a Yamaha 200 HP motor is in good condition, the owner confirms. The exterior and interior look great. This vessel has been maintained and cared for it is clean inside and out. Stock #327858 200 HP YAMAHA, LOW HOURS!! TRAILER INCLUDED, READY TO FISH!!! Looking for a top-of-the-line fishing boat that's loaded with equipment and features? Look no further than the 2021 G3 Angler V19SF, powered by a Yamaha 200 HP engine! This deep-V boat is perfect for serious anglers who want to take their fishing to the next level. With two Minn Kota Talon Shallow anchoring systems, you'll be able to stay in one spot and focus on catching the big one. Plus, the two Humminbird Helix 10 units provide you with all the advanced sonar and GPS mapping you need to navigate the waters with ease. The Minn Kota Ultrex 80 with i-Pilot and 3-bank charging station make sure that you stay powered up and ready to go at all times. And with the walk-through windshield and room for up to 8 passengers, you can bring your friends and family along for the ride. But that's not all - this boat comes with a dual axle trailer, making it easy to transport to and from your favorite fishing spots. So don't wait any longer - upgrade your fishing experience today with the 2021 G3 Angler V19SF! Reason for selling is not using enough.

2017 Crestliner 2200 BAY T-Top 150hp

2017 Crestliner 2200 BAY T-Top 150hp

$36,904

Houston, Texas

Year 2017

Make Crestliner

Model 2200 BAY T-Top 150hp

Category Aluminum Fishing Boats

Length 22'

Posted Over 1 Month

2017 Crestliner 2200 BAY T-Top 150hp Stock # B3573 2017 Crestliner 2200 BAY 150hp Boat: 2017 Crestliner 2200 BAY T-Top 150hp CRC10545J617Engine: 2017 Mercury Marine 150 EXLPT 4S 2B407455Trailer: 2017 Karavan 2200 BAY 5KTBA2421HF519249 Flip Up Cleats Swim Platform Aluminum Trailer (Crestliner) T-Top

2006 Safe 27 T-Top

2006 Safe 27 T-Top

$85,000

Fort Lauderdale, Florida

Year 2006

Make Safe

Model 27 T-Top

Category Deck Boats

Length 29'

Posted Over 1 Month

2006 Safe 27 T-Top, The SAFE BOAT INTERNATIONAL Center Console design allows for unobstructed visibility and maximized deck space for crew movement, storage, and equipment. Center Console vessels is strong, fast, durable and highly maneuverable. Length is 29/4' LOLA, enabling a wide variety of mission applications including response, law enforcement, research, search and rescue (SAR) and dive ops.27' T-Top Deep V SAFE BOAT: - 27' + O/B Bracket 29.4' LOA, Inside length 26' - Twin F300 Yamaha 300 HP/each Outboard Engines Approx. 700 hrs/each - Person Capacity: 10 - Dry weight approx. 5,600 # with power - Draft 30" with average load - Soft Nose Drop Box SAFE XDR-1 - Aluminium Construction throughout - Doubled keel beaching plate - Low profile dimmable LED deck.walkway lights - Self bailing decks with twin 4-inch scuppers - Performance wings below collars - All lockers vents are designed to reduce water intrusion - Six 10-inch cast aluminum weld on cleats - Aft, Side and bow rail system - SS bow and transom lifting eyes - 165 Gallon Fuel Capacity - Racor water separators with see-thru bowls - 24 VDC - Hydraulic Steering with tilt helm - Furuno NavNet 3D with Radar - Furuno FA-50 Class B AIS - ICOM IC-M502 VHF Radio - Fresh water wash down - Tripod Water Ski Post and mounting system - 3 x Marine Grade Dry Cell Optima Blue Tops batteries with jump and isolation switch - FM/AM Ipod connection Stereo Radio with 4 speakres - Fully Documented with Manuals and supplied with spars - $85000

1990 Mako Center Console  251 With T top and 2010 Aluminum Trailer NO MOTORS

1990 Mako Center Console 251 With T top and 2010 Aluminum Trailer NO MOTORS

$5,500

Thurmont, Maryland

Year 1990

Make Mako

Model 251

Category Center Consoles

Length 25.5

Posted Over 1 Month

1990 Mako Center Console Model 251 Setup for twin engines NO Engine or controlsT top with Fiberglass top, outrigger holders and Electronics BoxLivewell seat that needs plumbed and seats installed see Pics.2010 Venture Aluminum 2 axle with surge brakes TrailerNO NOT HIT BUY IT NOW UNLESS YOU HAVE LOOKED AT BOAT AND HAVE THE CASH TO PAY FOR IT NO CHECKS240-215-7041 Ken

2017 Bayliner Element F21 T-Top CC

2017 Bayliner Element F21 T-Top CC

Request Price

Houston, Texas

Year 2017

Make Bayliner

Model Element F21 T-Top CC

Category Saltwater Fishing Boats

Length 21'

Posted Over 1 Month

2017 Bayliner Element F21 T-Top CC Stock # B3612 2017 Bayliner Element F21 T-Top CC Boat: 2017 Bayliner Element F21 T-Top CC BLBX2744K617Engine: 2017 Mercury Marine® 150XL 4S 2B407639Trailer: 2017 Karavan Element F21 5KTBS2426HF526260 Auto Bildge Pump Bow Fishing seat (F series) Forward Live Well (F series) Desert Sand Hyd Steering Stainless Upgrade pkg Galv Trailer - TANDEM T-Top TROLL MOTOR PRE-RIG 24V PLATE (ALUMINUM TO FIT BOW) MINN KOTA RIPTIDE SP 70 SALT (Remote Control) POWER POLE 8FT SPORTSMAN II CHARGER 2-BANK HOOK-9 MID/HIGH/DOWNSCAN NAV+

1994 Jetcraft 20' Aluminum

1994 Jetcraft 20' Aluminum

$16,998

Coos Bay, Oregon

Year 1994

Make Jetcraft

Model 20' Aluminum

Category Aluminum Fishing Boats

Length 20'

Posted Over 1 Month

1994 Jetcraft 20' Aluminum 1994 Jetcraft 20' Aluminum Good Used 20' Aluminum Jetcraft! This 1994 Jetcraft 20' Aluminum is a great river fishing package. This package is in great shape. This package comes complete with a canvas fisherman’s top, 2 suspension seats, 2 bench seats w/storage bow casting pedestal seat, yamaha tach, yamaha speedo, bilge pump, fuel gauge, hour meter, bow anchor roller, rod storage grippers, 2 rod holder mounts, and more. This package is powered by a Yamaha 200TXRS four stroke outboard engine and a Yamaha T9.9ELRS four stroke kicker motor and sits atop a Baker galvanized aluminum trailer. This package is on sale now for only $16,998! Contact us today for a complete list of options, or make us an offer by clicking on the “Make an Offer” button on this listing! Please note that all pre-owned accessories and electronics included in the package are not guaranteed by Y Marina. Y Marina will not be responsible for replacing any pre-owned accessories or electronics that do not function properly, unless negotiated with your salesperson prior to the pre-owned package purchase.

2001 Bayliner Classic Hard Top LOADED

2001 Bayliner Classic Hard Top LOADED

$20,000

Howell, Michigan

Year 2001

Make Bayliner

Model 24 Classic Hard Top

Category -

Length 24.0

Posted Over 1 Month

2001 Bayliner Classic Hard Top ALL THE BELLS AND WHISTLES I truly don’t know where to start, my father after 14 years of owning this boat is medically unable to continue having a waterfront condo! He ordered this boat from the factory brand new for $25,000 and then spent an additional near $50,000 in electronics and fully custom additions. From lights on a circuit breaker for every inch of the boat to the Westerbeke generator and air conditioning and heater custom installed by the manufacturer of each of these items. Right down to the garbage disposal it has all the bells and whistles and more. The pictures are in full HD so you can zoom way in on them to see things. If it is available this boat has it. Yes it has Forward Looking Infra-Red on it (FLIR) even. All electrical work was done by a retired Nuclear Submarine installer so as you see in the pictures everything was built custom for the wiring and all additions were done to NMEA standards and beyond. Huge spot light with remote control and windlass anchor of course with remote also. This boat has a vast amount of storage also, too much almost when it is time to clean at the end of the season. The last 2 years as my father’s health has deteriorated so I was towing and launching it for him in the beginning of the season and at the end of it. The water line in the pictures will easily come off with sno-bowl toilet bowl cleaner or a hull wash professionally as it has every year since new. I haven’t the time to do it as he handed me the keys and said find a new owner that can get use out of her. Graduate school is my number one priority and he does not want to look at it any longer than absolutely necessary in the climate controlled pole barn she has been kept in all her life so I am selling as is and not spending a few hundred to shine her up. I am not saying this boat is flawless cosmetically but it only has one scratch above the starboard trailer fender from rubbing a ladder briefly this season(someone from the yacht club was paid to install a new ladder at the dock, not well done but it is life sometimes) and some spots here and there that will come out with cleaner and a rag. If you paid a professional service to detail this boat top to bottom you would have a beautiful boat with just one scratch over the fender of the trailer I mentioned previously. I have included a current picture for NADA price guide listing the options that I could remember and I know there are some forgotten but that's the biggest stuff. This was hardly used and has just 256 ACTUAL hours on the engine. This spring Wilson Marine was paid to rebuild the carbeurator and flush the gas tank as well as do a complete tune up of the Mercruiser 350 power plant. The engine is coupled to a Bravo 2 outdrive and the drive oil and engine oil were changed at the end of every season to make sure water was not intruding into anything. Has a porta potty with pump out deck fitting. The trailer is a newer model I think around 2005. The NADA list is from $25,460 to $29,015 and that is for the stuff I remembered so I think a fair price for a great deal would be $20,000 and that will also include a huge 3 ring binder with A-Z tabs and all equipment listed in it with owners manuals. Also the refrigerator was removed and is now housing a complete custom storage bin made from aluminum and made so it can handle the rigors of boating. My dad always just brought a Yeti very large cooler and set in in the cockpit for food and beverages. He may even be willing to part with it, not sure. Feel free to ask any questions or if you live near the 48843 area code in Howell, Michigan you can stop by and look at it. I have 65 pictures I took today 7/29/2015 so if you give me your email I will forward them to you as well. THIS IS A PICK UP ONLY AND CASH UPON PICK UP, No paypal etc.... I reserve the right to end the auction without reason since the boat is also for sale locally.

2017 Zodiac Pro Classic 650 T-Top w/F115

2017 Zodiac Pro Classic 650 T-Top w/F115

$44,340

Ventura, California

Year 2017

Make Zodiac

Model Pro Classic 650 T-Top W/F115

Category Rib Boats

Length 21'

Posted Over 1 Month

2017 Zodiac Pro Classic 650 T-Top w/F115 Boat SpecificationsLOA: 20'8"Beam: 8'2"Weight: 1257 lbs (Boat Only)Capacity: 15 persons or 3836 lbsMax Motor: 150 hp Extra LongRec Motor: 115-150 hp Extra LongTube Diameter: 23"Air Chambers: 5Fuel Tank: 48 galsFabric Type: HypalonFactory Warranty: 5 yearsStandard FeaturesV-shaped hull, bow locker, 2 tow rings, 1 bow ring, self draining deck, 48 gal intergrated fuel tank with water/fuel separator, removable bow storage box, fiberglass console with bench seat, 2 paddles, foot pump, pressure gauge, repair kit, owner's manual, T-top with canvas shade & electrical storage box & rod holder storageMotor SpecificationsEngine Type: Yamaha F115XB 4-strokeHorsepower: 115 hpCylinders: 4 cylShaft Length: 25"Steering: Remote mechStarter: ElectricWeight: 377 lbsFull Throttle Range: 5300 - 6300 rpmDisplacement: 1832ccInduction System: DOHC EFIWarranty: 3 yearsStandard FeaturesElectric start, remote mech steering, power trim & tilt, aluminum propeller, easy flush system

2017 Zodiac Pro Classic 650 T-Top w/F150

2017 Zodiac Pro Classic 650 T-Top w/F150

$48,005

Ventura, California

Year 2017

Make Zodiac

Model Pro Classic 650 T-Top W/F150

Category Rib Boats

Length 21'

Posted Over 1 Month

2017 Zodiac Pro Classic 650 T-Top w/F150 Boat SpecificationsLOA: 20'8"Beam: 8'2"Weight: 1257 lbs (Boat Only)Capacity: 15 persons or 3836 lbsMax Motor: 150 hp Extra LongRec Motor: 115-150 hp Extra LongTube Diameter: 23"Air Chambers: 5Fuel Tank: 48 galsFabric Type: HypalonFactory Warranty: 5 yearsStandard FeaturesV-shaped hull, bow locker, 2 tow rings, 1 bow ring, self draining deck, 48 gal intergrated fuel tank with water/fuel separator, removable bow storage box, fiberglass console with bench seat, 2 paddles, foot pump, pressure gauge, repair kit, owner's manual, T-top with canvas shade & electrical storage box & rod holder storageMotor SpecificationsEngine Type: Yamaha F150XB 4-strokeHorsepower: 150 hpCylinders: 4 cylShaft Length: 25"Steering: Remote mechStarter: ElectricWeight: 491 lbsFull Throttle Range: 5000 - 6000 rpmDisplacement: 2670ccInduction System: DOHC EFIWarranty: 3 yearsStandard FeaturesElectric start, remote mech steering, power trim & tilt, aluminum propeller, easy flush system

2017 Zodiac Pro Classic 650 T-Top Twin 70s

2017 Zodiac Pro Classic 650 T-Top Twin 70s

$51,914

Ventura, California

Year 2017

Make Zodiac

Model Pro Classic 650 T-Top Twin 70s

Category Center Consoles

Length 21'

Posted Over 1 Month

2017 Zodiac Pro Classic 650 T-Top Twin 70s Boat SpecificationsLOA: 20'8"Beam: 8'2"Weight: 1257 lbs (Boat Only)Capacity: 15 persons or 3836 lbsMax Motor: 150 hp Extra LongRec Motor: 115-150 hp Extra LongTube Diameter: 23"Air Chambers: 5Fuel Tank: 48 galsFabric Type: HypalonFactory Warranty: 5 yearsStandard FeaturesV-shaped hull, bow locker, 2 tow rings, 1 bow ring, self draining deck, 48 gal intergrated fuel tank with water/fuel separator, removable bow storage box, fiberglass console with bench seat, 2 paddles, foot pump, pressure gauge, repair kit, owner's manual, T-top with canvas shade & electrical storage box & rod holder storageMotor SpecificationsEngine Type: Twin Yamaha F70LA 4-strokesHorsepower: 70 hp eachCylinders: 4 cylShaft Length: 20"Steering: Remote mechStarter: ElectricWeight: 253 lbs each (514 lbs Total_Full Throttle Range: 5300 - 6300 rpmDisplacement: 996ccInduction System: SOHC 16V EFIWarranty: 3 yearsStandard FeaturesElectric start, remote mech steering, power trim & tilt, aluminum propeller, easy flush system

Shamrock 20 Cudy T-Top Cab fishing boat/trailer

Shamrock 20 Cudy T-Top Cab fishing boat/trailer

$10,500

Pompano Beach, Florida

Year 1985

Make Shamrock

Model 20 Cuddy

Category Sport Fishing Boats

Length 20.5

Posted Over 1 Month

You are bidding on a 1985 Shamrock 20 Cudy Cabin, that has been re-powered with a FORD 5.0 HO 302 totally out of the box, new/rebuilt 4 bb Holley Carb- engine with only 1 hours of use. From what we can tell there has also been recently completely refurbished and painted with awl-grip, new Aluminum T-top with rod holders and led lights and submerged fishing led lights, new radio and Navigation/fish-finder rod holder all around, this boat is flawless and ready for offshore sea and deep bottom fishing and well trolling and all the diversities, this boat has been invested $$$$ has new batteries as well, tuneup with spark plugs filters and a fresh oil change. The motor purrs like a kitten and runs and shifts great!! and is known on the market for having an indestructible Hull. She is an inboard boat that takes heavy seas with no problem. She also comes with a full cover and a Performance custom fit trailer year 2006 .Very Low reserve boat !! take it fishing and love this classy for a fraction of the market price this boat is all handmade by Shamrock's naval engineers.WHY SHAMROCK?Shamrock boats have many advantages that other sport fishing boats in our market do not have. Shamrock boats are very fuel efficient, especially with our economical diesel power. Shamrock boats are also very stable, and dependable boats with a simple drivetrain that won’t leave you stranded or high and dry while the fishing is hot. No boat is perfect for everyone; our boats are not built for speed, but rather for economy and durability. If 25-30 mph and a 3-5 gph fuel burn get you excited than you might just be a perfect fit for our Shamrock boats. Owning a Shamrock is more than just owning a boat. It is the sense of pride in owning one of the finest watercraft available. Hand built by American craftsmen that take pride in building these special boats. Every boat goes through an intense Quality Control Inspection and every Shamrock Boat is water tested so that you can boat with confidence, knowing that your new boat is ready to perform. Please take the opportunity to read all of the “Why Shamrock” section so that you can “Fish the Classic” with other enthusiasts like us.In-House Designers and Engineers The people who design Shamrock boats are more than just designers. They are boating enthusiasts who spend time on the water and are able to make improvements based on their own boating and fishing experiences. This allows us to make improvements that matter and make boating sense. Real world design and testing are what set Shamrock above the rest.CAD/CAM Precision At Shamrock we use computer design in all aspects of the production process. From the very beginning conceptual stages to the parts production during the lamination and assembly. Computer design allows complete precision in all aspects of the construction process.In House Craftsmen Most of our boat designs and plugs are built in house by the Shamrock marine craftsmen. This allows us to make adjustments and improvements through all stages of the development process. Our craftsmen are the best in the industry and build all of our most critical items with exact precision.Water Testing Every Shamrock boat is extensively tested before it ever reaches the consumer. Each boat goes through a rigorous Quality Control inspection and complete water test before delivery. These water tests are not simply a quick float in the water, but an extensive run out with all performance measured by a Shamrock factory expert so that we can be absolutely sure that you are ready to go fishing as soon as your boat is delivered.Sold as seen in pictures. Customers please note every computer shows colors differently. All measurements are approximate. Hardware and instruction / installation manual not included. Product have some stains, dents, scratches and/or scuffs from use/handling.Shipping: please pay ASAP if you want the item shipped quickly and remember AS IS WHERE IS NO WARRANTY....Orders are usually processed and shipped within 72 hours of receipt of your payment. Most orders are shipped by UPS Ground, so please provide us with a physical shipping address (failing to do so may delay your order). We may ship an order by a different courier at our discretion (usually larger items require shipping by freight services, orders to military addresses must be shipped by USPS, etc.) Average time of arrival is 5-7 days for domestic shipments by UPS Ground, 7-10 days for domestic shipments by freight truck. International buyer's pays extra shipping fees depending on the location.Please pay within 5 days and you can use the following forms Please pay within 5 days and you can use the following Wire-Transfer-Mney-Ord-Cash-on-Pickup-Checks until funds clear. General Conditions: final payment must be made via bank wire or other acceptable form(s) of cleared payment shipping and Handling can be arranged for any worldwide destination at additional cost The sale is FOB Pompano Beach , Florida TERMS /CONDITIONS : These Goods are offered subject to prior sale, withdrawal, without notice. Buyer has right to inspect said Goods prior to final bid. Acceptance of bid shall constitute a binding contract. This sale is “as is, where is,” Ft. Lauderdale, Florida USA, with no warranties express or implied as to condition, quality, or fitness for a particular purpose. Seller shall not be liable under any circumstances for any defects patent, latent, or otherwise. The Buyer acknowledges that no guarantees or warranties were expressed or implied by the Seller or his agent regarding the condition, quality or fitness for any purpose of the Goods. DISCLAIMER : Descriptions of these Goods are offered in good faith but Seller cannot guarantee or warrant the accuracy of this information nor warrant the condition of the Goods. The buyer acknowledges their responsibility to conduct such inspections and inquiries as they deem appropriate. JURISDICTION / VENUE : By placing your bid on this auction for these Goods you agree and accept that the rights and obligations of the parties hereunder shall be determined, in accordance with Florida law without regard to choice of law doctrines. The parties agree to submit to personal jurisdiction of Florida courts for any action relating to or arising under the terms, conditions, disclaimer as set forth above. Venue for any action arising under or relating to this transaction shall be in the court of appropriate jurisdiction for Broward County, Florida. If any proceeding is brought to enforce a parties right under this agreement, the losing party shall pay all costs and attorneys' fees of the prevailing party.NO PAYPAL ACCEPTED FOR THIS ITEM.