The Soul Performance Valved Exhaust Kit - POR9971VESBC is a high-performance exhaust system designed specifically for Porsche 997.1 vehicles. It features a valved design that allows for adjustable sound levels, giving drivers the option to switch between a more aggressive or a more subtle exhaust note. The kit is made from premium quality materials, including mandrel-bent T304L stainless steel and CNC machined flanges, for maximum durability and performance. It also includes a high-flow catalytic converter for improved exhaust flow and reduced backpressure. This exhaust kit is a direct bolt-on replacement for the factory exhaust system, making installation quick and easy. With its valved design and high-quality construction, the Soul Performance Valved Exhaust Kit - POR9971VESBC is the perfect upgrade for Porsche 997.1 owners looking to enhance the sound and performance of their vehicle.