Cast from T304 Stainless Steel, the splitter allows for easy connection to a 76mm (3") pipe and splits at 90 degrees to a dual 63.5mm (2.5") pipe. Your exhaust pipes simply butts up to the CNC-machined section of the casting making for a clean transition and clamping point with a slip clamp at each end. This results in a high flow design with a smooth internal surface and internal transition. Each part comes electropolished giving it a bright and clean finish, and an indented APR logo on one side lets you display the part with pride.