can muffler that is, damn you guys need to get your heads out of the gutter!!
Ok, first picture is looking into the cone. It is inside a 3" piece of straight exhaust pipe:
Next, a picture of the pointy end of the cone (technical term):
Finally, a crappy picture of the finished product before the final clean-up, sanding & coating:
Mike S. has heard my car at idle and said it is much quieter than the pipes alone.
Here is where you can learn more. Good luck!