Full Stainless Steel 304, Stainless Steel flex joint with an inner Stainless liner inside for durability, longevity. What you'll notice is a much deeper exhaust note, better spool/response. If you ever want a custom exhaust you can simply have the very end of the down pipe (3.3") section swedge up to 3.5" or simply just cut that 3.3" section & you will be left with a 4" Dia section.
This item fits the following BMWs. 2016+ F20/F21 F22/F23 BMW M140i, M240i & M240i xDrive.