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The ITG panel filter for the BMW B58 engine found in the M140, M240i and other 3.0ltr turbocharged applications. BMW are known for producing very good air boxes but the air filter is something that can be replaced for very little cost. The ITG filter comes pre-oiled and doesn't need to be replaced every service interval it's designed to be cleaned and reoiled. This filter will cause a slight increase in performance and also help the engine breath.