It's called synthamax and looks a lot like the AEM/k&n dry filters except the pics make the material look thinner than on the AEM filters I've seen. Maybe k&n is selling the dryflow tech to other companies since they bought AEM? Here's a link to general info Synthamax and another to the filtration and flow test Filtration tests. Highlights of the filtration tests are it was a fine dust test done at 300 cfm with a good size conical filter and yielded 99.92 initial efficiency and 99.18 cumulative w/ a holding capacity of 103 grams of dirt. Looks on par with the other dry filters and since they make drop ins it could be a good reusable one to replace the oem filters. Just like the AEM they recommend simple green to clean the filters.