This resonator is designed to dampen the sound of our Cat-Back systems 140852, 140852BC, 140860 and 140860BC. It is NOT designed to work with competitors or Original Equipment systems. Installation requires that the small front muffler in the O.E. system is cut out of the system and replaced with the 60716. 3" diameter inlet and outlet. 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. Best of all, BORLA(r) stands behind every direct fit resonator with a Million-Mile Warranty. Just what you'd expect from the world's most experienced (and most winning) exhaust brand.