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The Miata timing belt must be changed every 60,000 miles. Although the California Owner's Manual says 105,000 miles, this is just to satisfy a state requirement that says timing belts should last 100,000 miles or more. Still, it should be done at 60,000 miles. The Miata engine is a non-interference engine, meaning that the pistons will not crash into the valves. However, if you neglect this major service, you risk being stranded due to a belt break.

Fonte: Miata.net