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USP 3"DP with gaskets and bolts. The pipe from turbo to flex section has 2 mandrel bends and a thicker gasket for a better fit and easier install. All TIG welded 304SS. All(ECU not included, just software upgrade) above included for $499
Discaimer: These prices are good only in the southeast US. If your Upsolute rep is not offering a holiday discount you can get in on the DP GB for $215 and have the car chipped for $325 I know some of the reps are offering discounts, contact them for more info.
[Modified by jim wilson, 2:57 PM 12-2-2001]