Mild steel mufflers with mandrel bends to suit a 2 seater. Has single outlet on each muffler in stainless steel not pollished but could be. Haven't measured the tip diameter but is about 4.5 inch. Mufflers are loud, bit too much for Ma and Pa, these mufflers were fitted to our Zed when we first bought it,since changed to standard system. Best offer over $ 100, pick up only from Penrith or Yennora NSW