The best ECU to use with the GSR head is the ECU for a B18C1 I think its a P78. The GSR intake mani has butterlfy valves to increase low end torque. Only the GSR ECU can operate these. Or you can get an after market intake mani and use a chipped P28 with a Vtec map on it. This is a more complex setup, switching to OBD1, getting correct intake mani, tuning. However this setup will make more power and gives you the tuning aspect. You will need a LS/Vtec oil line and head pin kit. It lets you swap the Vtec head onto a LS/B20 without needing machining down. Kit comes with Vtec oil supply lines, head pins for LS/Vtec and plug for oil port in Vtec head. Kits are make by Eagle I think. You cant you the LS intake mani due to the different bolt patterens on the GSR head. You can use the header/exhaust mani though.