SP Concepts Cut Back 2-Into-1 Exhaust System For Harley Softail SP Concepts 2 into 1 exhausts are designed for maximum performance with a purposeful growl. If you like the Big Bore exhaust system but want an even raspier, more aggressive tone, the Cut Back is the pipe for you! The Cutback works great on stock and mildly built motors, but big inch monsters will see better numbers from the Big Bore. Features: 4 rolled cone muffler provides an aggressive bark 2 1/4 coiled perforated baffle for increased torque and a deep tone .065 stainless headers step from 1 3/4 to 1 7/8 to 2 at the collector Black aluminum end cap TIG welded by hand from top to bottom Machined stainless header collars 18mm O2 bungs with 12mm adapters for performance and stock O2 sensors Includes all hardware and brackets Heat shields available separately Available in a variety of finishes: Stainless, Polished Stainless, Black and Black Onyx Note: New gaskets recommended, sold separately.