Selling these on Ebay if anyone is interested.

The MUD all weather heater intake cowl is the MUD version on the traditional "Snow Cowl" fitted to military specification Defenders. The all weather cowl will prevent snow, sand, mud, and leaves from entering the heater intake and reducing the Defender heater performance.

We have installed this on our Canadian based 110 where it has proved to be a brilliant product in all winter weather. We have no snow in the intake and the interior is warmer. Please follow the link for more information:

90/110/Defender LHD Snow Cowl | eBay