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Ask the guys at brenspeed, as they sell them and from what I've heard they only sell stuff that works so it must do something, although it's 100 bucks there
It doesn't do much for horsepower but it does give you about 2MPG more on the average and it eliminates the throttle lag. I love mine so much I had to cut up the Ford Plenum cover so that I could keep my TBS. All in all, it's fairly inexpensive, a simple bolt on, and definietley worth the money.