Round Exhaust Trim.
 

Think this is 3" or 3.5" in size. It's stainless steel and just bolts onto your current exhaust, no welding or hard work, just a couple of bolts to tighten. Can be welded on tho.

It gives the appearance of a larger bore exhaust and looks good :)

I'll not need it now i am getting my twin exits sorted. So if anyone wants it then its yours for £20, just looking for my money back from it.

Its stainless steel so wont rust, here are some pics...