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I have for sale a used Evolution Motorsports Evoms V-Flow Air Intake for the Porsche 996. This is for the standard engine, not the turbo (obviously). It's the same thing thing that you can buy for $595 new here:
I took it out of my 2003 C4S because I like the look of the stock unit better. This unit apparently gives a 10-12 HP gain. Asking $300 plus shipping. I also have a spare (K&N style) air filter that I'll include as part of the package.
Also, this unit is REALLY easy to install, just need a screwdriver and an Allen. You can reuse your MAF, as it is designed for that to bolt on.
This unit was hardly used at all, and is in excellent condition.