Borla 20140 Polished Stainless Steel Single Round Turndown/Turnout Tailpipe Tip Made of corrosion resistant aircraft quality stainless steel which decreases the fatigue incurred on these parts during high performance uses BORLA uses patented straight-through and multi-core technology to help increase horsepower and torque. Precision manufactured using aircraft-quality stainless steel, guaranteed to look like new for one million miles. Outlet Size: 3" Inlet Size: 3" Length: 9"