For those of you who purchased a BORLA® S-Type system, PN 140791 or 140791BC and want to step it up to the ATAK® sound, replace the front mufflers with this set of 2.75" diameter ATAK® 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 performan ce 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® products, it is covered by the famous Million Mile Warranty.