I have a cheap ebay intake on my '95 325i, just an aluminum intake pipe and a cone filter, and the it sounds good, it adds an extra audible sort of growling howl under acceleration. (okay it is hard to describe what it sounds like) but there is only a sound when under acceleration, and it really sounds good. Also, as you punch the gas from an idle, there is an initial short whooshing sound as the throttle valve opens, it sounds like if you had an air tank with a vacuum in it, and you opened the cap or something and the air whooshing in. Sort of like that.
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