Depends on what you want performance/looks/sound, is price a factor?
Personally i went for the Neuspeed P-Flow, sounds awesome and had good performance gains.
You should search the forums, there is loads of info on them, everybody has there own view on them also
Check out the links below for info,
I've got a Green cotton panel filter and smoothed air box. It's really help smooth out the power delivery and you get a little DV noise in the car. Some people change the feed pipe or drill holes in the air box to get more DV noise.
An open cone filter will suffer from heat soak if not properly shielded - but will give you more DV noise.
have to agree with caveo that a CAI is the best - but a decent CAI is 3 or 4 times more than a panel filter... but that said if I saw the right CAI at the right price I'd snap it up asap.
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