This item is a high quality, mirror polished exhaust to fit the BMW E46 M3. With a smooth brushed finish; this exhaust's qualities can be seen visually by the high quality mandrel bends that optimize flow and add power to the E46 M3 system. The system is professionally bent to maximise output and is often sold at higher prices by our competitors- it is beautifully made and sounds fantastic. The system provides power gains of 12HP and has a decibel level of 83. Video Links- https://www.youtube.com/watch?v=C6U9RymrH1k https://www.youtube.com/watch?v=ZCxws7Lxyug https://www.youtube.com/watch?v=0YZOBO0Lhdc.