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This item is a high quality, mirror polished exhaust with a smooth brushed finish; this exhaust's qualities can be seen visually by the high quality mandrel bends that optimize flow and add power to the E46 M3 system. The system is professionally bent to maximise output and is often sold at higher prices by our competitors- it is beautifully made and sounds fantastic. The system provides power gains of 12HP and has a decibel level of 83. We are very interested in securing high quality sound and video clips of this system from generous customers and may be able to reward this generosity with a small partial refund (£25-£50).