The item listed is a high quality exhaust system for the Porsche 911 997 Turbo. It is a Manifold Back system that includes 200CPSI catalytic converters 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 quite potent! Please note, this exhaust will not fit Generation 2 997.