Borla's equal length header will help you uncork your Boxer engine for a tremendous gain in power. You can expect an increase in low end torque and throttle response throughout the RPM range. Every header is constructed from T-304 stainless steel to give you the best in performance and durability. The header is designed without the restrictive primary catalytic converter and the incorporated proven flex-coupler design combats the vibration of the Boxer engine for increased longevity. Borla products are backed by a million-mile warranty, so this is the only header you will ever have to buy for your FR-S.