all depends
.. b18 nice motor as you well know in the type-r.. but the main that that makes the ITR fast is its weight... it has 5 hp less than a prelude but is a tiny bit faster, this all has to do with wieght.. look at the thread i posted about that supercar that has 177 hp and weighs 1700 lbs and gets to 60 in 4.6
.. this is a great example..