This Borla(r) Cat-Back(tm) system is tuned for performance and sound for the 2.4L engine in the WRX. Our S-Type sound level is designed to bring out the Subaru engine rumble and provides an aggressive sound without any drone. This system features quad (2 per muffler assembly) 3.5" round ceramic black on T-304 stainless steel tips but is also available with polished T-304 stainless steel tips. For ease of installation this Cat-Back(tm) is a direct bolt on part and does not require cutting. Like all Borla(r) exhaust products each system is handmade in the USA by master craftspeople and features premium high-quality T-304 austenitic stainless steel construction. Ultra-smooth mandrel bends ensure maximum flow & power and precision computer numerical control (CNC) manufacturing ensures an accurate fit. Best of all it features a Million-Mile Warranty.