MagnaFlow California Grade CARB Compliant Direct-Fit Catalytic Converter 444232 helps keep the check engine light off. DIY installation is easy with the proper tools (no cutting or welding required). With features including mandrel-bent tubing to eliminate flow restrictions and stainless steel construction to resist corrosion you can have confidence in the quality of this catalytic converter. Using state-of-the-art 3D scanning systems in the design process the MagnaFlow metrology department ensures this new part to fit and function like the original equipment. This direct-fit catalytic converter is designed specifically for the 1996-1997 Lexus LS400 and interchanges with OE part 18450-50010. Avoid potential exhaust leaks by using the included gaskets to get a proper seal. This replacement part is designed to meet or exceed California Air Resource Board requirements and has undergone additional testing to comply with CARB guidelines to allow for legal use in California and CARB restricted states for the listed vehicles.