iVTEC is the same as VTEC in the sense that they both have the two cam profiles, one for low revs and the other for high revs.
iVTEC is better, because there is more fine tuning of the valve timing giving the low rev profile more torque (a common criticism of VTEC). The result is a car that is easier to get on with for those who don't like the revvy nature of VTEC and the who torqwue curve is much smoother meaning the profile changeover is not as noticable as on VTEC.
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