Heat and penetrating oil worked for me. I also picked up a flare nut wrench that fit it so I wouldn't round off or flatten the nut. It is basically like an open end wrench but wraps around the nut a little farther so it won't round it off into nothing. If you can get the intake side loose though you can use a closed end wrench the same way. You just feed the wrench over the intake nut and along the pipe. Once you start to get that nut out of round, that pipe is not much good any more.
For the heat you want to try to get the manifold nice and hot and it might help to cool the pipe. The last one I did I planned ahead and ran the motor to heat it all up then cooled the nut with a few ice cubes. Slide on the wrench and hit it with a hammer, bang its open.
The pipe is made of stainless so unless you are able to weld stainless steel cutting it is pretty much a done deal too.
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95 Isuzu Trooper Daily Driver
86 Isuzu Trooper reliable backup
77 LUV 2wd stock beltway blaster (resting)
79 4x4 LUV project: 2.6L, 5spd, 31s (eventually)
MEPR: Man, my 4x4 makes all other LUVs look good
