Heavy duty stainless steel with nice welds. The rear baffle insert looks like regular plated steel. The large end cap is securely bolted on with rivets, so you'll have to drill it open if you ever want to pack the fiberglass around the center core. I replaced them by tapping the holes left for M6 stainless steel pan head screws. A loud thing with a built in insert and a straight pipe without it if that's your thing. I will add a second insert by drilling the front tube next to the weld to attach a similar baffle matching the inside diameter.
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