It's the fitting that connects the airbox to the front of the jeep near the headlight. It's just a small accordion-like coupling, I assume put there to get cooler air funnelled into the airbox. But I took mine off today hoping to make the airflow a bit less restrictive. Not sure if I'll notice anything at all but I'll try it. Anyone else take this off??

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2005 Stone White KJ Limited CRD 4x4
Off-Road Pkg
Trac-Lok
Emu 790s/948s
Skyjacker H7088s rear/Bilsteins front
15x7 Black Rock Lobos/31x10.50 Firestones
GDE HOT Tune + TCM Tune
Euro TC
CB radio
Thrush Turbo muffler
AEM DryFlow filter

Your going to get a lot more bugs and debris in your airfilter now that you took that off. That piece kind of keeps the bigs stuff from getting in your air box. If you like the bugs and stuff in your filter you should just get the K&N FIPK or something smilar. That will also help you suck in fresh cool water and mud on water crossings. MMMMMMMMM, mud is great. I have the FIPK and boy is it scary to think about sucking in all that water.

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You will take in more hot air from the radiator and run the engine hotter then normal. I too look at that but came to the more hot air is not a good thing. I did remove the flap in front of the radiator, for a more direct flow. But if you do wheel/ play in deep water this may not be a good ideal/mod.

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If you are talking about what I think you are, it looks restrictive but actually is positioned to take ram air through the 1" space between your hood and grill while vehicle is at speed