The Soul Performance Valved Exhaust Kit - POR9971VES is a high-performance exhaust system designed specifically for the Porsche 997. It features a valved design that allows for adjustable sound levels, providing a more aggressive exhaust note when desired. The kit is constructed with high-quality T304L stainless steel and features mandrel-bent piping for improved exhaust flow. The exhaust also includes a resonator and muffler to reduce drone and improve overall sound quality. This exhaust kit is a direct bolt-on replacement for the factory exhaust and is designed to improve both performance and sound for the Porsche 997.