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i vote exhaust as well. you should do a search on youtube or something for a b7 s4 with an exhaust upgrade. the sound of an aftermarket coming from that v8 is beastly!! you might want to wear a bib though.... drooling may occur
well the intakes do more on teh b6/7 platform than the b5.. however their still not ALL that great.. the exhaust on that v8 is just pure joy. my vote is for that.