3609402061 Spin off oil filter adapter with Mahle oil filter for MY97-08 engines. This filter adapter replaces the paper type filter Porsche # 99610702053 / 54 / 55 99610722553 and 99610722560. We recommend this set up of oil filter when an IMS bearing upgrade is done as this will limit damage from foreign object debris that would otherwise re-contaminate the engine when using the factory filter arrangement from wear particles or debris. It helps improve the longevity of your engine by providing full flow filtration by deleting the bypass, which means 100% of the oil gets filtered and whatever goes to the filter stays in the filter