i have a brand new k and n panel filter for sale, still sealed and never been fitted. I stupidly bought the wrong one. It doesn't fit my car.
To send it back I have to pay postage anyway so I might as well offer it up on here.
if anyone wants it, it's yours for £40 posted.
The standard S3 panel filter is not for sale.
To see if it fits your car, see here... There's loads that it will fit.