This is a REMANUFACTURED repair kit/service for the Lexus GS300 and GS350 engine computer (ECU/ECM/PCM) from 2004 to 2008. Important: You need to send your original ECU to the seller for them to install the repair kit. It's not a plug-and-play unit. The kit fits a bunch of part numbers including 89666-30350 series and many interchange numbers like 89661-30W80, 89666-30360, etc. Brand is DENSO, and it comes with a LIFETIME manufacturer warranty. Great if your Lexus is having ECU issues and you want a cost-effective fix instead of buying a whole new computer. Just be ready to mail in your old unit. Placement is at the front of the vehicle. A solid option for DIYers or shops familiar with ECU repairs.