This dual 2.75 into single 3 diameter Cat - Back system was developed for use on F - 250 and F - 350 Super Duty trucks with performance, sound, style and durability in mind. The computer numerical control (CNC) formed pipes ensure the best possible flow for horsepower and torque. The muffler is specifically designed to give the 6.2L engine the classic S - Type sound any enthusiast would enjoy without the resonance (drone) that they don't. Only T - 304 stainless steel is used in the construction of Borla systems, that allows us to give you a Million Mile warranty. These systems can be adapted to the different wheelbases offered by Ford and come with either a 5 bright chrome on T - 304 stainless steel (140798) or 5 black chrome on T - 304 stainless steel (140798BC) tip. You can configure these systems for any of the cab and bed configurations offered. The 140798 and 140798BC come with the front extension pipe for the Crew Cab with Short Bed (6' 9) 160 Wheelbase configuration. But the system is not limited to that configuration alone. By removing the front extension pipe it will fit the Regular Cab with Standard Bed (8') 142 Wheelbase. Add PN 60691 for Super Cab with Short Bed (6' 9) 148 Wheelbase, PN 60692 for Super Cab with Standard Bed (8') 164 Wheelbase, or PN 60693 for Crew Cab with Standard Bed (8') 176 Wheelbase vehicles. See the related parts section for these extension pipes. NONE of these systems or configurations will fit trucks with dual rear wheels.