the sr20 would probably beat the itr. its turbo chraged and the boost can be brought up to 15psi before you have to start building up the motor. also it depends on which 240sx it is. the 89-93 are extremely light while the s14 and s15 bodys are a little more bulky. also, u should specify which sr20 motor it is. is it the redtop or blacktop or is it a bluebird. many possibilities but most likely the sr20 would win, not to mention its rwd