For those of you who purchased a Borla(r) S-Type system, PN 140791 or 140791BC and want to step it up to the ATAK(r) sound, replace the front mufflers with this set of 2.75" diameter ATAK(r) mufflers. Each muffler is built from premium T-304 stainless steel, superior to T-400 series knockoffs (such as 409) to give you the best in performance and durability. Ultra-smooth mandrel bends ensure maximum flow & power, and precision computer numerical control (CNC) manufacturing ensures an accurate fit. As with all Borla(r) products, it is covered by the famous Million Mile Warranty.