Borla 140038 Cat-Back "S-Type" System Exhaust 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. Includes split rear exit dual round rolled angle-cut tip Quality materials and craftsmanship for ultimate performance