I have a stainless steel Dynomax muffler brand new in the box I never used single 3" inlet with dual 2-1/2" outlets. Its made of the shiny stainless steel. I bought it to custom fabricate a cat back for my tahoe. Its perfict for a vehical with a single exhaust to come out the back of the car/truck looking like a dual.
http://www.jegs.com/i/Dynomax/289/17519/10002/-1?CT=999
Pick it up for $75
call my cell
914-393-5375
Anthony