MrFatBooty - Thanks for the input. I am in a similar position to Will, with the exception that I have up to $130 a tire.

I have a 98 GSR with Eibach ProKt and Koni Yellows. I have been happy enough with SP9000 and SO3s, but I am always looking to better my handling without going broke.

The Tire rack has SO3 195/50/15 for 79 and the Kumho MX 205/15/15 for 78. If they are equal tires, I would prefer to have the 205, but if the SO3 is really a better tire, I will settle for 195.