Use this exhaust system when you want to upgrade your Mini Cooper S for better performance and a cooler sound, whether it's for daily driving or weekend road trips. It's perfect for Mini Cooper S owners who love to enhance their vehicle's power and sound. The exhaust is made of 2.75 - inch mandrel bent 304 hand - brushed stainless steel and comes with dual 3.5 - inch polished 304 stainless steel tips and a muffler.