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The item listed is a high quality exhaust system for the Porsche 911 997 Turbo. It is a Manifold Back system that includes 200 Cell Sports Cats and does not include tailpipes or manifolds. It is an aftermarket, performance exhaust with a louder note and boasts significant power gains over OE due to a free-flowing, mandrel bent, TIG welded system. The exhaust's finish is a Euro style brushed finish and the cats are about as powerful as we could get onto the Porsche 911 turbo while still passing the MOT! Please note, this exhaust will not fit Generation 2 997.