Stainless Steel Sport Exhaust Headers for BMW E46 323/328; E36/7 Z3 2.8; E39 528i with M52 6-cylinder engine, manual and automatic transmissions. These high performance headers were developed in Germany by a leading tuner and are manufactured out of heavy gauge T304 stainless steel for long life. They are intended for track and off road use only unless you weld in catalytic converters. Kit comes complete with hardware and gaskets.