Borla 40670 Universal Performance Turbo XL Center/Dual Muffler 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. Inlet Diameter: 3" Outlet Diameter: 2 1/4" Case Size: 19"x4"x9 1/2"