I have a set of 05-06 forks i will be selling as soon as my 08 forks come this week. there are a few pairs on ebay still. I just sent the guy a low ball offer and he accepted it. Worth a shot.
Internals are different. Caps are different. They are both Showa forks I believe and 50mm. You can run 05-06 forks on a 07 or 08 zx6r without changing anything. Not sure on any performance differences between the years though.
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