I found one on ebay in the australia lol:
http://cgi.ebay.com/RX7-series-4-FC3S-ARC-top-mount-intercooler_W0QQitemZ230326004881QQcmdZViewItemQQptZAU_Car_Parts_Accessories?hash=item230326004881&_trksid=p3286.c0.m14&_trkparms=72%3A1171|66%3A2|65%3A12|39%3A1|240%3A1318|301%3A0|293%3A1|294%3A50
The S4 one has smaller diameter inlet & outlet IIRC...
Good find though :D
Whats worrying is that its been re-cored and that core has been damaged lol
Saw this the other day. I missed out on one from US Ebay last week by $2. It went for just over $100. Gutted I completely forgot it was finnishing when it did.