I have a feeling that if Honda made an air conditioned SXS and no other manufacturer did, you'd think it was a brilliant idea and a fantastic feat of engineering that the masses could enjoy, and "PooPoo, canned ham" etc (as you childishly call them) would be too crappy to offer it. The man is asking if anyone has heard of Honda developing a P1K equipped with factory cab and A/C because he loves his Honda but would like it to be more comfortable. Not everyone with a SXS uses it like a submarine. Some people actually use them to WORK. To me, a SXS with A/C is as practical as any large farm implement with A/C, which I can't think of any model that doesn't have one. Try working, (not playing) in the south Louisiana heat and humidity day in and day out and see if you wouldn't agree. Now...an A/C in a Talon??? I'd agree with you that that would be silly.