Use this muffler/ resonator to change the sound of your Borla(r) Cat-Back(tm) 140755 from an S-Type sound level to an ATAK(r) sound level. Use ONLY with Borla(r) system. It does NOT fit competitor or Original Equipment Systems. 3" diameter inlet and outlet. Built from premium T-304 stainless steel superior to T-400 series (such as 409) to give you the absolute best in performance and durability. Ultra-smooth mandrel bends ensure maximum flow & power and precision computer numerical control (CNC) manufacturing ensures an accurate fit. Best of all Borla(r) stands behind every direct fit muffler / resonator with a Million-Mile Warranty. Just what you'd expect from the world's most experienced (and most winning) exhaust brand.