MagnaFlow BRE Exhaust Kit 01-05 Lexus IS300 3LBRExhaust Direct Fit Replacement Exhaust Kit 106 0932 takes the guesswork out of replacing your exhaust system while providing a reliable and high quality alternative to the OEM exhaust. You will find all of the gaskets and clamps needed to get the job done in the carefully packaged box. 106 0932s precision mandrel bent pipes facilitate superior exhaust flow compared to the crush bent pipes commonly used in competing aftermarket replacement exhaust