For those of you who purchased a BORLAÂ S-Type system PN 140791 or 140791BC and want to step it up to the ATAKÂ sound replace the front mufflers with this set of 2.75" diameter ATAKÂ mufflers. Each muffler is built from premium T-304 stainless steel superior to T-400 series knockoffs (such as 409) to give you the best in performance and durability. Ultra-smooth mandrel bends ensure maximum flow & power and precision computer numerical control (CNC) manufacturing ensures an accurate fit. As with all BORLAÂ products it is covered by the famous Million Mile Warranty.