Would anyone happen to know what this is, or at the least, the manufacturer? I looked over every inch of it while I had it out of my car back in January, and I couldn't find markings or branding of any kind. Based on the appearance and exhaust note (it has a pleasant drone and a very tame sound all the way through the rev range), the best I can figure to call it is a Racing Beat twin tip knock-off. One notable detail is that it can easily be installed with the OEM hangers, whereas from what I understand most catbacks require some sort of change.

 

That's a super old HKS cat-back. Got one for a buddy of mine with a super rusted stock cat-back that didn't want anything crazy. It's very quiet, probably doesn't flow that much better than stock, but it's a nice cat-back if you want stock with a little something extra and no extra flash.

Polish up the tips, re-paint the body with high temp black enamel, and you've got a winner.

Dale

 

Those tips were the HKS signature style from back in the day. I agree with Dale on all points! If the stuff inside the muffler is intact, I'd repaint, polish and install.