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I believe, they are both 4 layer cotton filters, as are most cotton filters. K&N tests their filters to 97%-98% efficiency. S&B filters are 8 layer cotton and tested to 99%. More area means higher flow and more space to hold dirt. Some filters have a built in velocity stack base, which should flow better. The Mini Madness and Helix/RDR intake, both use S&B filters, with velocity stack bases.