This Cat-Backâ„¢ system re-uses the factory tips and does NOT include tips. The system was designed specifically for the 3.3L G70 with a True Dual configuration that is 2.25" diameter into the mufflers with dual 2.25" out. It contains a Merge X-Pipe for increased performance and improved sound. The system features BORLA'S Polyphonic Harmonizer technology which utilizes patented units that contain pipes of different diameters and lengths to create multiple exhaust notes that harmonize to deliver a clean rich full-bodied sound. The mufflers then enhance this sound to the character and volume appropriate for this S-Type system. Like all BORLA Cat-Backâ„¢ and Axle Back systems there is no drone inside the vehicle. The mufflers have dual 2.25" outlets and contain Active Exhaust Valves. The exhaust exits through the Original Equipment (O.E.) valance. Tips NOT included reuse O.E. valance. BORLA Cat-Backâ„¢ & Axle-Back exhaust systems feature patented straight-through and multi-core technology 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 high-quality T-304 austenitic 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. Give your G70 the power and sound it deserves bolt on a BORLA. 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.