Personally I would not spend 70.00 bucks that Steeda wants...but I personally have bought one from a guy on Ebay for 29.00 (
http://cgi.ebay.com/ebaymotors/ws/eB...tem=2465303545 ). Yes in the "day" a spacer would act as a heat shield and increase the plenum length. Now, it is basically used to increase the plenum length...I'm guessing from other friends experiences that it works much better on 96-98 2V's because the plenum length is shorter on these intakes...as for 99+ 2V's...I'd say the spacer wouldn't be as effective because of the already added length plenum design. For what it's worth...in my experience with my 98', it made a difference in the lower RPM range...not much.