All 304 Stainless Steel construction with 3.5 inch double walled rolled tip and now with 3 inch piping. The FXT-RMA is a direct replacement for the factory muffler or can be used with our Stealthback exhaust system (WS-DP; WS-CP/RP; WS-MP) to create a full turboback exhaust system for your Forester XT. Bring out that nice "Boxer Rumble" and let them know that there's a little something under the hood!