Description Reviews Borla's Stainless Steel Cat-Back System! It seems logical that the age-old saying, "great things come in small packages" was when the MINI Cooper S was imported to America from Europe. Few vehicles have ever lived up to that byline better! This incredible vehicle is both nimble and powerful, and the supercharged 163-HP engine almost demands a new BORLA stainless steel Cat-Back exhaust system. The unique posture of this race-bred European saloon touring car is well documented, and complimenting BMW engineering and high output engine with the free breathing mandrel-bent genuine BORLA Cat-Back system with BORLA custom-tuned performance muffler gives this little parcel of dynamite some real attitude. BORLA offers two race systems: one for the 2002-03 Mini Cooper S (Part #140035) & one for 2004-06 (Part #140119) and they also have a less aggressive sounding touring system. All BORLA exhaust components are tuned for maximum output from any other aftermarket performance upgrade. BORLA features aircraft quality high quality stainless steel (superior to 409 or aluminized), mandrel bent tubing with race-bred straight-through mufflers, with the unduplicated great BORLA sound of power, backed by an unsurpassed written Million-Mile Warranty. Note: We can normally get the Late system quickly, but the early system seams to go out of stock quickly, so there can be a lead time. Call to check availability if needed quickly.