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I'd hate to sound ricer here, but when I needed a new filter (I had a foam one and wanted a K&N), I went to NOPI.com. As long as you know your filter measurements, they have a wide variety of filters (or at least they used to).
BTW- The foam filter was on the Prelude not the S.
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2001 Honda S2000
1991 Honda Prelude
1994 Ford Bronco
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