The HKS Hi Power Exhaust for the Nissan R32 Skyline GT-R is made from 309 stainless, has a titanium burnt tip with 85mm piping.
The exhaust is made to work as a direct bolt on piece for your R32 Skyline. No further modification is required for this exhaust.
The item is a special order item from Japan. Please allow 4-8 weeks for shipping to receive. This is not held local by HKS USA.