The MagnaFlow 96-99 BMW M3 L6 3.2L / 96-98 328i/328is L6 2.8L California Catalytic Converter Direct Fit is a high-performance catalytic converter designed for use on certain BMW models. This direct-fit catalytic converter is designed to meet or exceed OEM specifications and is CARB certified for use in California. It is constructed from stainless steel and features a honeycomb-style catalyst to provide maximum flow and efficiency. This product is easy to install and provides enhanced performance and improved emissions.