This system features the aggressive ATAK sound and a merge X-Pipe for increased flow and improved performance. This system re-uses the factory tips and does NOT include tips. Optional Borla tips can be purchased separately. Note the Related Products below. Borla Cat-Back & 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 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.