For low 14's on an SE-R: (assuming your car is in perfect running condition)
1. Hotshot G3 or AEBS header
2. Place racing or Hotshot CAI
3. Greddy cat-back exhaust
4. JWT ECU
5. JWT s3/s4 cams
6. Unorthodox Racing pulleys
7. Mounts and bushings to help your launches and lower 60 foot times
With those mods and a good launch (good tires) you should be at least in the 14.4 range.
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Jordan White (Stormy)
'98 SE(R) w/ goodies
15.1 @ 90mph at Englishtown, NJ