I have a used 3" exhaust along with test pipe for sale. I got the exhaust used as part of a turbo package. It was fabbed up by a shop using 3" mandrel bends and a 3" resonator. I believe the exhaust is aluminized, but I'm not sure. It terminates in a 3" Magnaflow muffler which sounds awsome on a turbo car. It has a nice rumble at idle, and just rips when revved. I'm tossing in a 3" test pipe as well because the exhaust actually came from a 98 SE-R, so I had to have a longer test pipe made to make this work on my 97 SE-R. The test pipe is ceramic coated but I noticed when I took it down that the coating pelled and rusted a little. Not a big deal. 300+shipping for both