If you have a Borla(r) ATAK(r) system, PN 140792, or 140792BC and want to turn down the volume a bit to the S-Type sound, replace the front mufflers with this set of 2.75" diameter S-Type 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.