just thought i would let you guys know about this item, just fitted this to my 130i m sport it is a replacement intake airbox lid and sport filter which looks identical to a direct fit replacement k&n filter!!! all you do is remove the original lid replace the filter for the new one replace the existing ram air intake at the front for the new item which is slightly larger and is really carbon fibre as others have said its not? then also fit a small part of plastic trim which directs air from the bulkhead area into the box and fit the new lid job done! me too by my local bmw stealer or so i thought? just come back from a good test drive and i cannot belive the difference it seems to rev quicker spins up smoother and sounds very nice!! not too loud and not induction cone filter boy racer style noise either, which im really happy about, it just sounds good fits well and was cheaper than a gruppe m item! cost me £400 inc vat going to give it a run to the lake district at the wk end to run in the filter then get it onto my mates dyno next wk to see if it really has made a difference the car made 272 bhp at the flywheel before fitting with the bmw performance exhaust fitted so will be nice to see how it goes i does seem torqier than before, my only concern is, will the maf sensor be affected by the filter? as it is an oiled type gauze filter identical to a k&n i guess not as it has been supplied by bmw?