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I just did this mod on my '01 Boxster a couple of weeks ago. I picked up a polished (just on the underside) "S" muffler on eBay for $90. It took me an afternoon to change them out. The dual tips look much better IMHO. Plus the polished underside adds just the right amount of bling without being too south of the border. I did notice a change in sound. The S muffler has a slightly deeper tone to it.
:dance:
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