Does NOT fit competitors or Original Equipment systems. This resonator with 2.75' diameter inlet and outlet can be used to replace the Borla(r) Mid-Pipes in X-Pipe with Mid-Pipe assemblies 60607 or 60610 for additional sound control. The resonator is used to attain the "Touring" sound level when used with "S-Type" Axle-Back systems. It can also be used to quiet the ATAK(r) Axle-Back systems. Built from premium T-304 stainless steel, superior to T-400 series (such as 409), to give you the absolute best in performance and durability. Ultra-smooth mandrel bends ensure maximum flow & power, and precision computer numerical control (CNC) manufacturing ensures an accurate fit. Best of all, Borla(r) stands behind every direct fit resonator with a Million-Mile Warranty. Just what you'd expect from the world's most experienced (and most winning) exhaust brand.