Stainless Steel 1 3/8" tubing, tin welded with thick mounting flanges, fully welded internally. The 3 bolt flange is centered, flange is at the 1:00 position and features oval holes for muffler alignment. May be sued with heater boxes or J-Tubes. Complete with aluminum flex hose, gaskets and hardware. Add a stinger and baffle for a full exhaust kit.