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there's lots of stray electricity running through your engine compartment. this has the potential to p!ss off the ECU, among other things. grounding kits prevent that, and keep things running smotthly. i've heard vague claims of hp increase, better gas mileage, etc, but didn't see any real changes when i put mine in. not to say that the kit doesn't help, i just think that the gains are too small to be noticed unless you do some in-depth testing. also, i think the level of gain is in proportion to the amount of mods. i think someone with, say, TT requiring stand-alone fuel management, or someone with a lot of ICE would probably see some real differences in performance with a grounding kit. but even for the majority of us, who may run with CAI, exhaust, and maybe a few other basic mods, a grounding kit still can't hurt for the price. it's one of those things that you'd probably rather not realize that you needed after the fact. call it preventive maintenance. just my opinion.
I bought one from a guy off of ebay. There are good wires, if you email him he will give you his webpage address for a better price and other products. I was very happy with the kit.
zoham, The claim is supposedly 3-4 HP, but I couldn't feel that on the butt dyno. The engine does seem to run smoother then before. Also, it looks nice :-)