Reversible design for installation flexibility. High-quality T-304 austenitic stainless steel will never rust. 100% welded construction for strength. Free Flow design for improved performance. High-temperature continuous-filament fiber (CFF) acoustic material for sound control. Natural mill finish can be brushed or polished prior to installation.; Best of all, it's made in the USA and backed by BORLA(r)'s Million-Mile warranty. Just what you'd expect from the world's most experienced (and most winning) exhaust brand.