This system includes a valve actuator mount but does NOT include a valve. This system features the aggressive ATAK(r) sound and 3.5" polished T-304 stainless steel tips. Borla(r) Cat-Back(tm) & Axle-back exhaust systems feature patented straight-through and multi-core technology designed to unleash hidden horsepower. Increased exhaust velocity adds power, driving excitement, fuel economy, and the distinctive Borla(r) Sound of Power respected by motoring enthusiasts everywhere. Each system is built from premium T-304 austenitic stainless steel, superior to T-400 series knockoffs (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 system with a Million-Mile Warranty. Just what you'd expect from the world's most experienced (and most winning) exhaust brand.