Lip kit is just add ons to your existing bodykit, such as front lip, side skirts, rear lip. a bodykit you would replace your front and rear bumpers. PU is better as it's flexible, say if you hit a kerb when parking with an ABS plastic lip it will probably crack or break, PU however it will be fine, probably just need a touch of paint ( my mate crashed his PU lip into a kerb today while parking, only damage was the top layer of paint)however with that said, it's really only the front lip that needs to be PU, side skirts rear lip can be fibreglass abs plastic paper mache,so long as it holds then it's fine, you won't expect to hit anything with it. yeh i wouldnt know about body kits stuff, to me i thought those are body kits since it has front side and rear loll... guess we need people who are more pro in those field to explain lol =] sorry. i just manage to find those kits when i was browsing for racing tow hook for my car haha. but with car like ours best place for kits are from japan, if you know anyone can import for you that wud be easy, liked what im doing atm with some parts, im getting one of my work mate to import them from japan and stuff, not really cheap but still cheaper than some place. you can import goods from yahoo japan or jesse streeter (PM me if you want further details), it takes around 6-9 weeks to ship here, currently prices are undesirable as our AUD is low (but can still be a hell of alot cheaper than buying it here).