Every Billy Boat exhaust system is made from the highest quality stainless steel. CNC'ed mandrel bent exhaust tubing ensures a precise fit while producing an adrenaline pumping growl under heavy acceleration, maintaining a pleasant tone during highway driving.Complete 3" cat-back exhaust system is made from mandrel bent T-304 stainless steel that begins after the catalytic converter, continuing back to the muffler and two polished semi-oval tips. TIG welded and supported by stainless steel CNC'ed hangers will ensure longevity, giving the vehicle a stunning new sound and improve airflow.