SP Concepts SPC-1-002 Cutback 2-1 Exhaust Stainless Steel w/Black End Cap for Softail 18-Up Non-240 Rear Tyre ModelsDescription for 2 into 1 Cutback Exhaust Stainless Steel with Black End Cap. Fits Softail 2018up Non 240 Rear Tyre Models. Features & Benefits: * 4in. rolled cone muffler with a 2 coiled perforated baffle for increased torque and a deep tone * 065 stainless steel headers stepped from 1 in. to 1 7 8in. to 2in. at the collector * CNC billet aluminium endcap * Hand tig welded from top to bottom * Machined stainless steel header collars * 18mm o2 bungs