This is a Dahlback Racing N75K valve, works great. Used in car for less than 10,000 miles. I ran it chipped, and with the stock software worked great and provided better spool up and a couple extra lbs boost. You can really feel the valve down low for spool up. I originally bought the valve for $100US from dahlback racing, you can only get the valve through them as far as I know. If you search for the dyno's on audiworld I believe bhvrdr has one showing an improvement of 40ft-lbs just from this valve.
I am selling for $60 shipped.
Compatible with all cars that use an n75.
Here is a pic of the valve:
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