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Borla 2.75in In/Out 7.75in Diameter x 24in L Universal Muffler - Heavy Duty Truck Applications 2013-mercedes-benz-s550-esi2989998 ARP 90-05 Acura NSX 3Developed for truck applications and other applications that require a long body muffler. Previously part number 19131346. This muffler is considered a "Touring" muffler when compared to the 400130 and used on the same application. Notched necks for clamp on installation using 1" wide band style clamps 18327 (clamps not included). Alternate muffler with Un Notched necks is 401665. If clamping, use 3" wide band clamps 18005. Reversible design for