How serious are you guys about engine performance? Are you sure you want to sink money into a naturally aspirated 2.4 liter 4 cylinder KA? Are you sure you want to blow $150-200 on an intake system that is going to realistically give you 5-7 hp at most?
If your not to serious about upgrading your engine N/A and don't have the dough to go turbo or swap, I would suggest just having something custom fabed up. Look into a battery relocation kit and have your local muffler shop fab you up a custom intake tube with a mandrel bender. Move your MAF close to your throttle body and use a K&N cone. That way you do it on the cheap with a serious increase in throttle response and better HP gains.
Or... You can do suspension work first while you save up for a turbo kit or swap, which is the best course of action generally for 240s.
Take a look here on how to do a custom intake setup, I would do it with metal piping though,
http://www.240sx.org/links/ins...x.htm .