Our exhaust, including the muffler is made in house after hours and hours of R&D. Made entirely of 304 stainless steel and then ceramic coated here as well. This system sounds great with our turbo kits. If you already own one of these turbo systems and would like to to run a full pipe with a muffler then this is what you need. PLEASE NOTE! EXHAUST SYSTEM DOES NOT COME WITH THE WASTE GATE! YOU HAVE TO SUPPLY YOUR OWN WASTE GATE, TIAL 38MM MVS IS WHAT YOU NEED!