I would do the 61mm wheel over the 60-1. SlowWhite(2.0) and Speedfreak(2.4) run the 61mm with the GT35 exhaust wheel/non-bb GT center section and seem to like it. They both run the bigger s-cover though. The difference between the e-cover and s-cover should be minimal though. We sold a 61mm with the GT35 exhaust and e-cover to a local Honda guy with a B18 VTEC motor and he makes over 500whp with it. I don't think it spooled much worse than his old generic T3/T4.
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