This over-pipe is constructed of polished SUS304 stainless steel and features 60mm mandrel bent piping and CNC machined cast flanges. This over-pipe increases vehicle performance by reducing back pressure and creating smooth transitions for the exhaust gasses. The combination of these features provides the excellent fit and finish demanding FR-S and BRZ owners expect.Features-Piping Dia: 60mm-SUS304 Stainless Steel Construction-Mandrel Bends-Cast Aluminum Flanges-Gasket and Hardware Included