This BORLA(r) Cat-Back(tm) system is tuned for performance and sound for the 2.4L engine in the WRX. Our S-Type sound level is designed to bring out the Subaru engine rumble and provides an aggressive sound without any drone. This system features 3.5" quad Ceramic Black on T-304 stainless steel tips, but is also available with polished T-304 stainless steel tips. For ease of installation, this Cat-Back(tm) is a direct bolt on part and does not require cutting. Like all BORLA(r) exhaust products, each system is handmade in the USA by master craftspeople and features premium, high-quality T-304 austenitic stainless steel construction. Ultra-smooth mandrel bends ensure maximum flow & power, and precision computer numerical control (CNC) manufacturing ensures an accurate fit. Best of all it features a Million-Mile Warranty.