[fliprayzin240sx]

Well if I remember rite, you can keep your AC by using the KA compressor with all the lines. The KA compressor bracket will line up with 2 out 3 holes on the SR block. The down side is can you really pull the KA out and stick the SR back with out damaging the AC lines or letting it leak out? Thats the reason most people opt out of their AC cuz its damn near impossible to do a swap with the AC shits on the way. If you opt with using the SR compressor, your gonna have to fabricate custom AC lines and intergrate it with the KA lines.

As far as your HP goal, 350 whp is attainable stock internals with any of the SRs. I got a 97 and i opt with a S13 blacktop. Reasons: engine was cheaper, can run more aggressive cams *HKS Step2s 272s* plus i heard some horrible stories bout people breaking the VTC and paying an arm/leg to replace it. For as much as you'd pay more for a S14 engine, you can put that into better fuel/engine management *POWER FC*