there is a more accurate reason, the £240 one would have been brand new no exchange, where as the £80 is a remanufactured exchange item, it will be exactly the same part munber but with an x on the end, found this out when i rang audi to order my maf i had previously rang them for a quote and to obtain part number then rang back to conferm payment after quoting part number previously given to me by his mate, he then rang back to say my card was'nt sucssefull i said thats strange how much are you charging me jokingly untill he replied £240 then he told ,me he was using the wroung part number and his mate didnt bother to tell me about the x either, lucky i did'nt have £240 at the time lol