The filter element is made from a durable, light weight cotton gauze.
Filtration is very good and with it being a dry filter there is no need to re-oil the element when you reach a service interval, you simply through it away and replace it with another (oil from oiled filters can gradually disperse into the air inlet and coat the air flow meter reducing the performance of the vehicle and damaging the air flow meter).
LM Power Induction kit
Celica GT4, ST205, 3S-GTE
This kit includes everything needed to install onto your vehicle.