System features polished T-304 stainless steel tips. The BMW M3 Sedan really gets enthusiasts blood fired up by amplifying all the elements the performance-minded driver loves about BMW's entry-level platform. Of all the cars BMW offers this is the one they run in competition and for good reason. But while the car is a winner many M3 owners have contacted Borla(r) with considerations about the weight sound and performance of the stock exhaust setup. Borla(r) has successfully answered the needs of these enthusiasts with a variety of aftermarket offerings. Borla(r)'s custom sound tuning technology delivers the growl level of your choice. The M3 Sedan is enhanced by (PN11770) S-Type Axle-Back system while (PN 11803) delivers the aggressive Borla(r) ATAK(r) sound. Both systems feature Borla(r)'s famous straight-thru muffler design for added performance, all are constructed of high-quality lightweight T-304 austenitic stainless steel for durability and all boast aggressive looking Dual Split Rear Exhaust Tips. From the design characteristics of the inner cores to the amount of sound-absorbing composite filament all specifications of Borla(r) exhaust systems are tuned on a vehicle-by-vehicle basis for an optimum blend of performance and sound. Combined with an unrivalled Million-Mile Warranty distinctive motorsport styling easy bolt-on installation and enhanced fuel economy the world's most winning exhaust continues to lead the industry it founded over 40 years ago.