This exhaust system is made of high quality stainless steel with 2 x 80 mm chrome-plated tail pipes. Developed with the latest CAD and FEM technology for the best fit and OEM quality. Due to an optimized exhaust flow, this muffler produces an incredible note without the inherent interior cabin droning noise associated with some aftermarket exhaust systems. Exhaust backpressure is also decreased with the BMW Performance exhaust. Clamping sleeves and other essential fastening material is included.