S upgrade is 30-40Hp for $5-$10K and you need to do the whole headers, cats, exhaust, intake and ECU package.
Otherwise just the intake and be careful not to foul your MAF.
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How about modding yourself instead?
I passed a pair of 996 Carrera 4S's today with only 6 track days (of course they only had 3 or 4 days).
At around $135/day plus more expenses bringing it up to about $300/day in tires/travel/hotel - track time makes for a fairly cheap mod. The only real substitute for HP is learning how to 'get by' with less.
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