Help please, what is this?

It is a fresh air vent that is connected to the cowl opening without factory A/C . On cars without heaters there are 2 of them . One on each side . Often called "poor mans air conditioning " go down the road with both open and the vent windows open all the way and its like a mini-tornado inside . also a good place for water to come inside .

Cars WITH heaters have 2 of them as well!