1. Bonk - 3" SS - 97 SE-R
2. sr20ser1997 - 3" alum - 97 200sx
3. nismo200 - 3" ss - 97 200sx
4. ruth'less - 3" ss - nx2k
5. santraser - 2.25" ss - classic
Mark - Yes, it uses ss flanges. Aluminum welded onto steel wouldn't be a pretty sight..

They do make exhausts. You can check out
www.vrsexhaust.com. They don't have any applications listed for the SE-R, but I can get you one made. Just choose which muffler you like. Resonators can be added, taken away, etc.
Patrick