O.K., I need to recant my statement that it is just a muffler. I guess they get away with calling it a "system" because it has a merge pipe, (2)mufflers, and tips included. BUT, for $700.+, it better have an incredibly sexy tone, and add a pony or two if they expect to actually sell any. I look forward to hearing this hooked up to the end of a NW's downpipe "system".