The Russian government recently confirmed that it will deliver 29 Tor M1 air-defense systems to Iran, despite protests by the United States and the European Union. The contract for delivery of the systems, worth more than $700 million, was signed in December 2005, at the same time negotiations led by the United Kingdom, France, and Germany were underway to persuade Iran to permanently cease its uranium-enrichment program, which, despite the Iranian government's denials, is feared by some to be aimed at producing nuclear weapons.
The US and the EU attempted through diplomatic efforts to pressure Russia not to proceed with delivery of the air-defense systems, but on Feb. 8, the Russian government decided to continue the program and will deliver all of the systems to Iran by the end of this year. Russia said it deems the transaction acceptable because the systems are purely defensive weapons that cannot be used for an attack against another country.

source
http://www.edefenseonline.com/defaul..._22_2006_OM_01
Spec
http://www.fas.org/man/dod-101/sys/m.../row/sa-15.htm
Movie
http://www.aviation.ru/www.rusarm.ru/video/9K331_Tor-M1.wmv

Quick question: How hard would it be to convert a SAM site to be able to launch missles over the border?