Back in 2001, I converted my automatic to a 5-speed manual. I think I was the second person to do this to a 3S, Hans from GZP was the first and this list actually came from him. I was going through my filing cabinet and ran across the parts list, so I figured I'd post it here for anyone interested in doing it.

1. Drivers Side Half Shaft
Part No. 1990 -1992.5: MB526786
Part No. 1992.5 - up: MB886588
2. Cluth and Brake Pedal Assembly
Find at a junkyard
3. Flywheel
Don't have a Part No., but could buy used, new OEM, or new aftermarket
4. Clutch Assist
Part No. 1990 -1992.5: MD770482
Part No. 1992.5 - up: MD770482
5. Clutch Release Cylinder Tube
Part No. 1990 -1992.5: MD740917
Part No. 1992.5 - up: MD740917
6. Clutch Release Cylinder Hose
Part No. 1990 -1992.5: MR151526
Part No. 1992.5 - up: MR151526
7. Clutch Master Cylinder Tube
Part No. 1990 -1992.5: MB555280
Part No. 1992.5 - up: MB555280
8. Clutch Dampener
Part No. 1990 -1992.5: MD741416
Part No. 1992.5 - up: MD741416
9. Clutch Master Cylinder
Don't have a Part No., but could by used or new OEM
10. Flywheel to crankshaft bolts
Part No. 1990 -1992.5: MD113400
Part No. 1992.5 - up: MD113400
11. Clip for shifter cables
Part No. 1990 -1992.5: MB307554
Part No. 1992.5 - up: MB307554
12. Clips for shifter cables
Part No. 1990 -1992.5: MB367526
Part No. 1992.5 - up: MB367526
13. OEM Clutch
Part No. 1990 -1992.5: MD735647
Part No. 1992.5 - up: MD735647
14. OEM Pressure Plate
Part No. 1990 -1992.5: MD739223
Part No. 1992.5 - up: MD739223
An option would be to get a stronger aftermarket clutch/pressure plate setup
15. Throw out bearing
Part No. 1990 -1992.5: MD706180
Part No. 1992.5 - up: MD706180
16. Throw out bearing clip
Part No. 1990 -1992.5: MD706185
Part No. 1992.5 - up: MD706185
17. Starter
Part No. 1990 -1992.5: MD313327
Part No. 1992.5 - up: MD309471
18. Shifter cables
Part No. 1990 -1992.5: MB659990
Part No. 1992.5 - up: MB659990
19. Shifter assembly
Find at a junkyard
20. Transmission mounting braket
Don't have a Part No.
21. Transmission
Part No. 1990 -1992.5: MD995667
Part No. 1992.5 - up: MD970886
22. Reverse light wiring harness
Don't have a Part No.

As hard as it sounds, it's actually a pretty easy and straight forward conversion. The hardest part was replacing the automatic brake pedal with the standard clutch/brake pedal unit. You have to drill holes through the firewall for the pedal assembly to attach to the clutch master cylinder on the engine side of the firewall. The only thing really tricky was the TCU plug that used to go to the automatic transmission. You have to add a jumper wire on this plug in order for the car to start, and I can't remember which plugs are jumpered. Also, the axles you need are determined by what year your new manual transmission is. If you have a 1990-1992.5 transmission, you need axles from the same years. If you have a 1992.5 and newer transmission, you need axles from a 1992.5 and newer 5-speed car.