basically they rot everywhere, i have about 7 i am breaking, as said boot floors, rear body x member and mounts, inner/outer sills,rear inner arches near the seatbelt mounts, floors round the seat bases and seatbelt mounts, inner wings, front body mounts, complete rot boxes, try looking for a jap import one, mechanically they are pretty good the 300tdi,s are a bit prone to cracked heads
maybe better keep your eyes open for an early TD5? i bought 2 within the last 6 months for under £1500.....