At last, we are bringing the valved capability to the E46 M3 platform. Our 8-month development process has led us to a design that gives an unparalleled sound experience. S54 has never sounded so good. Constructed of brushed T304 stainless steel or available in titanium, this valved section 3 connects to any section 2 and replaces the heavy suitcase muffler. When the Valve is open the true E46 M3 S54 sound experience is unlocked with an incredibly raw engaging sound throughout the entire rev range. When the valves are closed the car is returned to a stock-like sound level for that stealthy experience.