After studying every aftermarket exhaust offered for the S3 over the past year I finally saw "Mongo's" pictures of his reverse meg slip-ons. But the $900.00 price was a bit steep for my tastes. The JC Whitney catalogue offered 17" reverse megs for $42.99 each so I thought, "What the heck, let's see what they're like. I've got 90 days to return 'em for any reason." Ordered a pair for $86.00 plus $6.99 for a 15x19 batt of muffler insulation. They're made by "MotoAsia" a Taiwanese company. The baffle is about 1 3/4" diameter with a perforated plate tack welded across it's inner circumference. Removed the plates and added the extra muffler packing materiel to the baffle. The 2 mufflers fit surprisingly well to the stock mid-pipes and the adjustable muffler hanger strap bolted right up to the original mounting point. Blocked off the airbox and SAI pump. I live at 7,200' so I thought I'd try 'em out without a re-map. No popping or lean surging to report. These are NOT Staintune, Arrow, or Leo Vince quality- but at 10% of the MSRP of those pipes I'm very satisfied. No pics, but if you look at 'Mongo's' pics of his slip-ons you'll get the idea.