Does NOT fit O.E. or other exhaust systems. Gladiator owners can use this tip assembly to convert the Borla(r) High Clearance Climber / Rock Crawler system to a dual outlet side exit system. This is the 2.75" ID inlet with dual 3.5" OD outlets polished T-304 stainless steel version. A high temperature black coated T-304 stainless steel version is also available. Built from premium T-304 series stainless steel for durability and long life. Ultra-smooth mandrel bends ensure maximum flow & power. Precision computer numerical control (CNC) manufacturing ensures an accurate fit. Best of all, Borla(r) stands behind every polished tip assembly with a Million-Mile Warranty. Just what you'd expect from the world's most experienced (and most winning) exhaust brand.