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Borla Universal Pro-XS 3in Inlet//Outlet Offset/Offset 14x9 1/2 x 4 Muffler Intake Manifolds Year Make Model Submodel 1999Reversible design for installation flexibility. High quality T 304 austenitic stainless steel will never rust. 100% welded construction for strength. Free Flow design for improved performance. High temperature continuous filament fiber (CFF) acoustic material for sound control. Natural mill finish can be brushed or polished prior to installation.