Wings Performance, Queens NY do great work, all they work on is 240's!
http://www.wingsperformance.com
your better off buying one shipped from japan, that way u save$$ from going from
Japan 240 junkyard > shop > you
you know for the money you spend buying and installing a sr u can get 250+ hp out of a ka, and a hell of a lot more tourqe. (thats y i hate sr's)