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J's Racing have developed their S2000 R304 SUS Exhaust 70RS as an evolution of their very popular C304 system. Designed with a more honed sound, and with a Titanium Coating process in all the right areas for an even better look. This is a stainless steel exhaust system with a main pipe diameter of 70mm with an emphasis on the mid to high RPM range, without sacrificing the low range. Of course you can still feel the VTEC!!!