Walker Exhaust 15051 Standard Universal Converter - Non-CARB Compliant An industry leader for import and domestic applications. OE-style design and fit, including hangers, flanges and brackets. Stainless steel body, heat-shielded pipe and structural brace for enhanced strength and durability. Durable stainless steel body with aluminized heat shield for excellent strength This item is not for sale in California/Non CARB compliant