The 92-96 Prelude Si had the F22 DOHC non-VTEC engine, which had 160HP and 148 lb/ft. The 92-96 Prelude S had the F22 SOHC non-VTEC, which had 135hp and 142 lb/ft.
But why the hell would he put the S engine in his Accord? It wouldn't give him any performance gains. Maybe his previous engine died?
Chris