dry 904

I have the chance to get a race prepped 904 cheap, it was the back-up tranny for an 11 second demon, but it has been sitting for two plus years, and never saw fluid. it has no valve body but is otherwise complete. Will it be a big deal to get this tranny ready for use? The previous owner said since it was stored dry it may need new seals? I have no idea myself, but if some one could tell me what it will take to get this thing ready to run, I'd appreciate it very much! I know it was setup for reverse valve body, so there is probably no kickdown setup, which is fine by me. I can shift, I think! But will it really need new seals? Any help would be priceless..Thanks