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I don't think anyone's posted it for the third gen, plus i wanted to mess with my new camera.
This is a really easy job even for anyone who's afraid of opening their engine bay. it might even be easier than changing the cabin air filter. I believe the interval is once every 15K miles.
There are 4 tabs, press all of them back, lift the cover straight up, slip your hand in, and pull out the old filter.
You can shop vac inside the area if you wish. replace with the clean filter and make sure it's positioned the right way.
close up the clips and make sure it's seated correctly.
the OEM part number replacement is 17801-31170, although i'm sure many of you can find and will use 3rd party replacements. my dealer matches any online dealer price minus shipping, so it's easy and cheap enough for me to get the Toyota/Denso part. i paid about $20+ tax.
Is there any benefit of getting an aftermarket filter such as K&N?
K&N are reusable with cleaning kit, so a benefit is saved cost in the long run (and environment, if you care about that) and usually they flow better than OEM so they make a bit of power.
Downside is that some people prefer "dry" filter as opposed to "wet" filters like K&N that use oil to filter air since the oil from the filters usually gets sucked into the intake and engine.
I prefer 'dry' reusable filter over 'wet' filter. I have a K&N on my supra but won't but a K&N on the IS simply because I couldn't get the right amount of oil when re-oil the filter. The result is the extra oil get suck into the intake.