Handset with a pleasant sound. The noise level is about halfway between the standard exhaust and a straight pipe from the manifold. That being said, don't plan on sealing the spacer adapters at all, if you do it right they should be welded on with an adapter that fits your pipe. Also, the filling in the whistle is ridiculously insufficient, burns out quickly and isn't enough to silence it. So also plan to repackage it with some decent fiberglass/stainless steel foil. Easy enough to drill out the rivets on the end cap, remove, pull out the baffle and rewind. So if you want a good tube and don't mind repackaging and welding on an adapter this is a great tube with a unique sound for $60 but if you want a good seal from a properly packaged box this is it not the case you.
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