23, epic quality for a great price to say that it comes with the y-pipe as well! ive had a hks true dual and a k1 and this is deffo the best sounding out of the lott. Ive got mine paired with decats aswell cuz i like lots of noise but then my car is a weekend car so i can live with it another bif reason for me getting this exhaust was that my car is VERY low and the y-pipe on this dosen't have flexi joints which gives me alot more clearance then others.
Tads