how difficult is a valve adjustment on a 3EE Toyota?

Hi All,

I have a 1994 Tercel that a friend asked me to sell. It is making a loud tapping noise that is coming from the valve cover, it sounds exactly like a stuck hydraulic lifter. However in my research this car has the 3EE engine which has no lifters?

I'm guessing it is just that it needs a valve adjustment, the engine also idles rough like it has a cylinder miss, and that cooresponds with the frequency of the tapping.

Plugs on this were oil fouled and it failed emissions with high THC of

2.48 g/mi MAX and very low CO, of about 3.4 g/mi MAX, I replaced the plugs and put new wires, cap & rotor on it, it still fails with high THC which is now 4.2 g/mi but the CO has gone up to a more normal 26.4 g/mi

Apparently the owner got it to pass inspection for the last 2 or 3 times by replacing spark plugs and pouring in a bottle of drygas to the fuel tank.

Unfortunately the owner (like a lot of people planning to sell a car) pretty much ignored maintainence on it, it was low on oil and the oil was pretty black, I changed it. The oil level is at the F mark and the tapping noise started up about 3 miles after changing the ignition components and about 40 miles after changing the oil. At least the engine did stop smoking after changing the ignition components.

I'm pretty much at the end of what I want to spend money on it, so suggestions like replacing the head is pretty much out. The new owner can do that. Would there be a chance of getting rid of the tapping noise with a valve adjustment or getting it past emissions?

Mr. Question