Made from 100% 304 stainless steel construction. 2 x 75mm tube into 1 x 90mm for the best sound and power. Proper merge collector for the highest airflow. The two flex sections allows for easy installation and engine sway. Coated with high temp ceramic to minimize heat. Applications 2009 and newer Nissan R35 GT-R Fits USDM Models, European and JDM models. DISCLAIMER: This product is for “off-road use only”– check your local laws & regulations regarding the modification of the exhaust system by checking the vehicle code for your state. Many states are stringent on exhaust modification laws to pass SMOG.