Put a Magnaflow system on an LS and this is not your father's Lincoln. This Lincoln is fun and powerful. Magnaflow's system uses 2.5" fast flowing mandrel bent stainless steel tubing, a straight through, stainles steel Magnaflow Performance Muffler and a polished stainless steel tip. Magnaflow is preferred cat back system of the Lincoln LS Owner's Club because Magnaflow delivers the performance and sound that the new generation Lincoln owners exspect. Look for gains of 21.1 hp and an additional 20 ft. lbs. of torque.