This will allow you to make your 1/24 scale M&S Hobbies Toyota Eagle MkIII IMSA GTP
more accurate as this conversion more accurately recreates the MkIII's rear diffuser leading edge and strakes. M&S Hobbies used Hasegawa's Toyota 88C underfloor as the basis for their MkIII kit, and as such the M&S kit doesn't have the MkIII's bellmouth entry nor vortex generating strakes. This part requires modifications to be made to the kit in order for this to fit; a section of the main tub/floor of the M&S kit must be removed and the rear portion of the tub needs to be chamfered for clearance in order for this part to fit. This isn't necessarily for the faint hearted given this takes some scratch building skills. See the instructions first to get an idea.
The base 1/24 scale Toyota Eagle MkIII kit can be purchased from M&S Hobbies
Other Toyota Eagle MkIII upgrades:
Radiator inlet ducts
Mid-tub and wheel well exit
Instructions page here.