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The ProFlow Exhaust Systems are made with 409 stainless steel tubing, a 426 stainless steel straight-through Magnaflow muffler, and 3/8" thick mild steel flanges. The straight-through design of the Magnaflow muffler offers the highest flow while still maintaining a smooth tone without attracting unwanted attention. They are then ceramic coated for long lasting good looks and protection from the elements. This kit is a designed specifically for 1995-2004 Toyota Tacomas with the 3RZ engine. This exhaust system features 2-1/2" tubing with a 3" polished stainless tip. The kit includes all necessary hardware as well as detailed installation instructions.