Well from what i've seen (approx. hp gains) the chip would give you more or less 10-15 hp. I understand what it does is recalibrates the computer system to it's exact factory settings (you know how stuff gets a little off within 20 years!) The highflow cat that i purchased says it will give a 15-20 hp gain, not to mention the exhaust pipe itself (i got a guy who's amazing with exhaust work) and the highflow muffler, i'm hoping a total of atleast 30 hp. I'm not quite sure how much horses my intake should give but i had to run it without the big round filter across town one day and the difference was at the least noticable. I believe with bigger fuel injectors and a hotter spark, and also the headers (by the way where can i find those!), my car SHOULD be close to the 250 range. With more or less a grand i can get all these mods, that leaves me 4 grand to play with and i'm already at 250 horses. How much hp does the m104 have? With all the cost of an engine and tranny swap would it really be worth it? Also, what if i just frankensteined a turbo or supercharger for the 2.3, i heard the vw golf turbo fits! Wouldn't that be a lot cheaper?