Does NOT fit Escalade ESV vehicles. This 3.5" into dual 2.75" diameter BORLA Cat-Backâ„¢ system features 2.75" tail pipes that exit into the Original Equipment (O.E.) tips. Tips NOT included. Reuse O.E. tips. It delivers our popular S-Type sound with no drone inside the vehicle. BORLA Cat-Backâ„¢ and 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. 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 numerical control (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.