On a Mazda Miata with a bone stock 1.6 liter engine (where the restriction is the airbox itself and not so much the filter) a K&N may be marginal at best, but the theory is still sound. Both vehicles I own are 4.6 liters, but compared to a 1.3 liter Metro, my car is like a 300 pound man trying to run a marathon while breathing through a straw.
As I previously stated, and as stated in the article, the K&N flows better than the factory paper in any application, and the gains will vary based on the application and how restrictive the factory filter is in that application...
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