Schultz 7712146 Lexus IS300 & GS300 Manifold Direct Fit Catalytic Converter Manifold converter for 2000-2005 GS300 and IS300 3.0L Both the pipe and converter body are of stainless steel construction for extreme durability 3 year/25,000 mile warranty on all emissions failures and check engine lights OEM style direct-fit, no welding, cutting or bending required. Just bolt on *Not legal for sale for vehicles registered in California or New York w/CA emissions.