Material : Stainless Steel Polished. For more range of exhaust silencers please visit our shop Our range of Spun Middle / Back Performance silencer / muffler boxes are produced in 7 profiles / sections, both Oval & Round manufactured in high grade type 304 stainless steel in the UK available up to 36" in length and coming with bore sizes up to 76mm (54mm Standard) inlets / outlets to suit your requirements centre-centre, twin-centre etc. Standard 300mm & 400mm length's. Spun Boxes are all Polished as Standard Please visit our shop for Exhaust Parts Please note that since January 4th, any purchases made from customers outside United Kingdom are like to get charged and import tax / duty by your Customs. Please check the tax charge in your country before making a purchase. Buyer / recipient i.