For anyone with a cold air intake system on their S2K, I understand the biggest problem is ensuring you don't suck in water from the inlet if you position it inside the grill, facing towards the front. For this reason, I understand most people have terminated the inlet inside the engine bay - thereby losing a lot of the benefits of cold air. It seems that help is now at hand. AEM have come out with a $50 Air Bypass Valve which you can install upstream of the air filter. It comes in 2.5", 2.75" and 3" sizes, and was very well reviewed in the April edition of Sport Compact Car magazine, when tested on an NSX. IMO, if you've got the cold air system, you'd be doing yourself a big favor (and maybe some better HP gains) by spending $50 on one of these neat valves. Check out the review in the Sport Compact Car mag. It is pretty impressive.

http://www.aempower.com/new_products_f.htm

 

No Relation with Tim (snook789) at http://www.acura-tl.com, but he runs a bbs and an online aftermarket shop with impressive list of products for TL owners and other cars as well. I believe he has a couple different sizes of these valves at pretty good prices. I've ordered from him before, nothing but great services. I think socal28 can testify as well...