Billy Boat Performance Exhaust has once again taken the lead in the exhaust aftermarket by designing a revolutionary exhaust systems for the 2001-2003 996TT. The LeMans System features a single transverse style muffler with 100 cell metal high flow cats and provides a deep, yet mellow exhaust note. In addition to increasing torque and horsepower the B&B exhaust system for the Porsche 996TT also offers improved flow and a unique exhaust note. A distinguished appearance is achieved with the optional bold TT tips that contour to the factory valance and enhance the styling of this already sleek performance machine.