Use this muffler resonator to change the sound of your BORLA Cat - Back system 140756 from an ATAK sound level to an S - Type sound level. Use ONLY with BORLA systems. It does NOT fit competitors, or Original Equipment systems. 3 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.