Walker 55438 Ultra Import Converter - Non-CARB Compliant Designed for use on OBDII (1996 and newer) vehicles Flange to flange, direct fit design bolts to existing exhaust High precious metal load and high technology washcoat for premium performance Stainless steel body and aluminized body and pipe heat shields for durability Thick OE-style flanges, hangers and brackets for enhanced strength.