System features a merge X-Pipe for increased performance and improved sound. Borla system has valves. System features polished T-304 stainless steel tips. 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 to the Borla mufflers. The mufflers then enhance this sound to the character and volume appropriate for our Touring, S-Type and ATAK systems. Borla Cat-Back 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 austenitic 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-controlled CNC manufacturing ensures an accurate fit.