Titled as a 46 CJ-2A, the seller reports it is all M-38. Maybe someone swapped a VIN plate from a 2A to the M-38 for title purposes.

“This is a very nice Willys, it runs and drives and stops great and is a lot of fun. The body is straight, clean, and has no rust or dents. It has an after market m38 body on an m38 frame but is titled as a 1946 cj2. I have owned this jeep for 3 years and have had my fun with it. It drives straight down the road and the 4 wheel drive works perfectly. All fluids have been changed, new plugs, wires, oil bath was changed to oil filter with braided lines, new water pump, new starter, new fuel pump, shocks, tires and wheels, brakes, brake lines, axles were rebuilt with Warn hubs and the electric system has been converted to 12 volt. Comes with extras including Tiger top soft top with doors, the top is perfect I just like going topless and the jeep sits in a heated garage when I am not driving it. I also have a total of 10 wheels and tires 5 have about 800 miles on them and the others are the tall skinnys . I have the rear draw bar, spare tire holder, jerry can, old oil bath, 6 foot Western snow plow that was never installed, extra carb, and a box misc. parts. Now the bad, it has the typical jeep leaks, the bottom seat covers are torn but foam is in good shape, and the e brake is not installed but I have the parts. This thing is a real head turner and a lot of fun.”

http://denver.craigslist.org/cto/5125044015.html