System features polished T-304 stainless steel tips. The BMW M3 Sedan really gets enthusiasts? blood fired up by amplifying all the elements the performance-minded driver loves about BMW?s entry-level platform. Of all the cars BMW offers, this is the one they run in competition, and for good reason. But, while the car is a winner, many M3 owners have contacted Borla with considerations about the weight, sound and performance of the stock exhaust setup. Borla has successfully answered the needs of these enthusiasts with a variety of aftermarket offerings. Borla?s custom sound tuning technology delivers the growl level of your choice. The M3 Sedan is enhanced by (PN11770) ?S-Type? Axle-Back system, while (PN 11803) delivers the aggressive Borla ATAK sound. Both systems feature Borla?s famous straight-thru muffler design for added performance; all are constructed of high-quality lightweight T-304 austenitic stainless steel for durability, and all boast aggressive looking Dual Split Rear Exhaust Tips. From the design characteristics of the inner cores to the amount of sound-absorbing composite filament, all specifications of Borla exhaust systems are tuned on a vehicle-by-vehicle basis for an optimum blend of performance and sound. Combined with an unrivalled Million-Mile Warranty, distinctive motorsport styling, easy bolt-on installation and enhanced fuel economy, the world?s most winning exhaust continues to lead the industry it founded over 40 years ago.