This BMW M240i performance exhaust is made in 3"/76.2mm pipework and fit from the catalytic converter section backwards (Cat-back) these exhausts replace the centre and rear sections. The resonated exhaust option includes the centre silencer and has a subtle but sporty tone. This exhaust however, is also available as a non-resonated version which is a louder option, as it excludes the centre silencer and therefore, has a sportier exhaust note. All relevant fittings and gaskets are supplied. Please Note:- Fitted exhaust images show the non-resonated version.