The NM Engineering NM.308856 exhaust system for the MINI Cooper S is constructed from 100% aerospace quality T304 stainless steel inside and out. Large diameter 60mm tubing and dual low restriction stainless steel mufflers are carefully designed to reduce weight and meet noise restriction standards. The dual 3.5" polished tips fit nicely in the Cooper S rear valence and feature the NM logo. Luster polished finish, CNC mandrel bends, TIG welds, and precise fit flanges and mounting hangers are standard on every NM exhaust system.