Developed for the BMW E46 323, this Billy Boat Performance Exhaust axle back exhaust is precision crafted using 100% T304 stainless steel. Through a combination of sound cancelation and absorption the straight through design muffler offers a deep rich exhaust note on acceleration with a mild tone at idle and cruising speeds. This along with CNC mandrel bent tubing allows for a smooth uninterrupted exhaust flow for increased horsepower and torque. A simple cut is all that is required to remove the stock muffler and the B&B system mounts in the factory hangers for an easy do it yourself installation. B&B’s uses their signature 4.5” rolled edge oval tip to give the car a distinguishing look. No engine management sensors are moved or altered therefore this system is 50 state emissions legal and is backed with their limited LIFETIME warranty.