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i used to have the flowmaster cat-back and i agree with everybody's statement, that the flowmaster does have the nicest sound and is the best price. the only reason i switched to borlas, is because i got an 8 month old cat-back system for $450 from a friend and could not pass it up. my car is a lot quiter now, and i don't notice any loss in performance. i think it may even have more torque off the line, and the square tips look really nice.
Flowmaster is by far the best sound, IMHO anyway. The Corsa and B&B systems are very pretty but I can't justify the price. The thing is with flowmaster, don't get the cat-back. The cat-back uses 50 series mufflers and really doesn't have the sound people expect.
For the absolute best sound get a pair of Flowmaster 40 series, offset in, center out mufflers. Have a good muffler shop install them and be happy, you'll have way less than $400 invested and a very mean sounding car. The problem comes in with the resonacne. I have 40 series flowmasters on my car, a daily driver coupe with an x-pipe and long tube headers. This means the resonance is absolutely as bad as it can possibly be. Did I mention it's a daily driver? Maybe my tolerance is higher than others but I think it's bearable. Now that's my DAILY car. With the top out and the wind in your face you can't even hear the resonance. Put this same setup on a vert that you don't drive very much and you can't beat it.
i get great sound running dynomax mufflers but the resonance is sometimes deafening--- i have not yet tried running with the under the back hatch---i will give it a run tomorrow and check it out
nick
The TPI CatBack System uses Flowmasters, and is 3" all the way, except for the siamesed center section which is 3.5" If you do flow calculations, the siamesed section flows equal or better to the 3" sections, but acts like a crossover tube.