okay, did some checking in on the 12v and 24v intercollers and the 24v is 1" taller, but it has 18 tubes (i think if i remember right) and the 12v which is an inch shorter has 20 tubes. the size of the tubes look the same, . . but the fins that flow the air are smaller on the 12v. so, in a stock horsepower set-up, the 24v should work better having more air to flow through and more cooling area (i think). But for some of us running large masses of air, ... would the 12v intercooler be better because of more tubes? More boost can get across. Also the slower air flows through the cooler it will get, ... but also more tubes meens more air that is getting cooled. maybe we can get some flow numbers and how effective each cooler is. Thanx, ... Reb