From a trusted expert in Stainless steel exhaust systems, and one of our favorite manufacturers, comes this bolt-on rear exhaust section for all 2001-2006 E46 M3's (includes Section 2 + rear muffler). This exhaust flows much more freely with less restriction than the stock rear muffler section, and features Borla's ATAK™ (Acoustically-Tuned Applied Kinetics) technology. This exclusive technology produces the highest available dB (decibel) levels in the BORLA® street-legal lineup, and is designed for high-performance purists who prefer exhaust notes over their stereos. The focus of ATAK™ is to pump the volume while retaining clarity of sound, at the same time avoiding the drone and distortion typically found in louder exhausts. With ATAK™, the sound output is tuned like a graphic equalizer to shape and focus sound waves for optimum high-volume output. It's made of the highest grade T-304 stainless steel, and has beautifully made symmetrical 3.5 inch quad exhaust tips. Best of all, this exhaust is a direct bolt on fitment, which does not require any cutting, welding or splicing to install. Made in the USA.

This item fits the following BMWs:
1999-2005 E46 BMW M3, M3 Convertible