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I'd like to get a survey of everyone's opinion this topic... Namely, which do you think would deliver more power: a MAC cold air intake w/ 75mm MAS or a K&N FIPK Gen. II? I've read reviews on them all and can't decide.
I've used cold air intakes in some cars that I have owned and they did little for performance. I did notice that I needed to clean the air filters much more and that engine operating temperatures rose.
I had a MAC CAI in my 99 Mustang and wasn't really impressed, but it did look great. The problem with most CAI systems is that the filters reach far too close to the ground where they can suck up water if you ever get caught in a flood situation or drive thru a puddle. They may also have additional bends in them unlike the stock piping which, depending on the year of your vehicle, can throw off the mixture making it too rich.
I chose to use K&N's filter to replace the stocker and I am very happy with it. That's just my 2 cents.