This a 2.5" Stainless mandrel bent exhaust for a 93 Integra GS-R.
It uses a inline resontor and large muffler and a 3" oval tip to keep the noise down. I'm not a big fan of the huge tips as all they do is act like a mega-phone and create a deeper , louder tone. We ovaled the tip to it would fit the bumber.
Here's some pictures: