[quote=cooknkeeper;48313]I did find a number for the 06 smart forfour, 33-2881. It may work for the 08 smart fortwo!!/quote]
I don't think so. BMC makes a filter for the US 451. Its thought to be superior to a K & N (BMC supplies numerous Formula 1 and prototype racing teams, and K & N supplies none) but the cost is about $100.
BMC's website shows the US fortwo filter as 265mm long and 109mm wide. K & N shows the 33-2881 as being 247mm x 117mm.