Description
The Borla S-Type Cat-Back Exhaust System, part number 140640, is a dual-in/dual-out system with a split-rear exit. It features an X-pipe, which Borla describes as supporting increased performance and an improved exhaust sound. Functioning multi-displacement system (MDS) valves are included.
Constructed from natural-finish 304 stainless steel, the kit uses 2.75-inch intermediate pipes and 2.75-inch tailpipes. It includes two natural-finish 304 stainless steel turbo mufflers, each with a single inlet and single outlet, along with installation hardware. Borla’s design uses straight-through and multi-core technology, smooth mandrel bends, and computer-controlled CNC manufacturing.
- System: Cat-back, dual in/dual out
- Exit: Split rear
- Pipe diameter: 2.75 inches
- Mufflers: Two turbo-style, single-inlet/single-outlet
- Material: 304 stainless steel
- Catalytic converters: Not included
- Exhaust tips: Not included; uses factory valance tips
- Sale quantity: One kit; not remanufactured
Confirm that your vehicle’s factory valance tips are available for reuse. The source does not specify vehicle fitment. Installation of components that bypass, defeat, or disable emissions-control technology may violate state or federal Clean Air Act requirements.
Fitment and ordering notes
- Confirm the exact model, part number, configuration, dimensions, and application against the information shown in this listing.
- Review the product images and listed attributes before ordering; fitment can vary by vehicle, equipment, year, and installation setup.
- Contact X Factor Motorsport for availability, fitment, product questions, or freight guidance before purchase.







