Super 40 Stainless Steel - 3.00 Offset In / 3.00 Offset Out - Aggressive SoundDeveloped from our Top Ten race muffler lineup for use on the street strip, the Super 40 features Flowmaster's Delta Flow technology. It's larger case profile provides the best of both worlds of performance and sound, especially on forced induction and high horsepower vehicles. The Super 40 has that deep powerful sound of the Original 40 series but with all the benefits of performance and low interior resonance from the Delta Flow technology.