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With a K-Tuned pulley kit you no longer need to buy the EP3 idler pulley setup from Honda to complete a K-series engine swap.  The K-Tuned pulley kit eliminates both P/S and A/C from the engine as well as the factory belt tensioner.  The alternator is relocated lower on the engine, giving lots of clearance on even the tightest K swap chassis.  This part is particularly useful for EF K-swaps because it offers much needed headlight clearance.  You can even cut off the oem mounting tab used for the original tensioner if you want.  Doing this, allows ITB’s and most of the high-end custom intake manifolds to be fitted very easily.  A true must have K-swap part.