This system features bright chrome on T-304 stainless steel tips. Borla Cat-Back(tm) & Axle-Back exhaust systems feature patented straight-through and multi-core technology designed to unleash hidden horsepower. Increased exhaust velocity adds power, driving excitement, fuel economy, and the distinctive Borla Sound of Power respected by motoring enthusiasts everywhere. The system contains a merge X-pipe for increased performance and improved sound. Use Resonator Kit 60635 to convert this S-Type system to an ATAK system. Each system is built from premium T-304 stainless steel, superior to T-400 series knockoffs (such as 409), to give you the absolute best in performance and durability. Ultra-smooth mandrel bends ensure maximum flow & power, and precision computer-controlled CNC manufacturing ensures an accurate fit. Best of all, Borla stands behind every system with a Million-Mile Warranty. Just what you’d expect from the world’s most experienced (and most winning) exhaust brand.