---Manufactured from high quality T304 grade stainless steel ---Mandrel bent and fully TIG welded for strength and durability ---Mirror polished finish all the way through, not just the tailpipes ---3" Polished tailpipes designed to fit the OEM rear valance ---Fantastic high quality stainless steel exhaust that we guarantee you will not be disappointed with Fitment ---BMW 3-Series E46 (320, 323, 325 & 328) 1998-2006 models Please note: This backbox is for Coupe and Saloon models only.