Use this muffler/ resonator to change the sound of your Borla Cat-Back 140755 from an S-Type sound level to an ATAK sound level. Use ONLY with Borla system. It does NOT fit competitor or Original Equipment Systems. 3 in. diameter inlet and outlet. Built from premium T-304 stainless steel, superior to T-400 series (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 stands behind every direct fit muffler / resonator with a Million-Mile Warranty. Just what you'd expect from the world's most experienced (and most winning) exhaust brand.