This is coming off my old SE-R, I am selling it for a friend. Its 3" crush bent piping. It was cut in half (so he can fit it in the car and take it home). It has a flange to bolt up to the downpipe, it does not use a cat, or have a resonator. All you need to do is get it welded up where it was cut, weld it to a muffler, and weld some hangers on there. He wants $75 + shipping for the piping.