Does NOT fit Escalade ESV vehicles. This 3.5 in. into dual 2.75 in. diameter BORLA Cat-Back system features 2.75 in. tail pipes that exit into the Original Equipment (O.E.) tips. Tips NOT included. Reuse O.E. tips. It delivers our popular S-Type sound with no drone inside the vehicle. BORLA Cat-Back and Axle-Back exhaust systems feature patented straight-through and multi-core techno logy 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 T-304 stainless steel, superior to T-400 series knockoffs (suc h 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.