The GReddy SP Elite Catback catback uses large 60mm high flow piping, a straight-through oval muffler and polished 102mm stainless steel tips for a sporty, yet refined exhaust note that is just right for the street. The built in resonator keeps raspiness to a minimum. The SP Elite catback is identical in performance to the Spectrum Elite but has polished stainless tips and no embossed logo, resulting in a cheaper price without giving up the quality you expect from GReddy!