The Slip-On exhaust system for the BMW M140i is the result of the perfect integration of expertise, the best technology, and the use of the finest materials. It is made entirely of titanium and finished with two sets of newly designed handcrafted carbon-fibre tailpipes. This sporty elegance makes this Bavarian machine stand out from the rest and offers the taste of a more powerful vehicle, accentuated with the additional power gains and weight losses of the Slip-On exhaust system. The dual-mode ECU-controlled valve exhaust from Akrapovič offers a smooth, rich sound at normal cruising, and a deep, sporty, almost aggressive note when driving the M140i more dynamically. It features a newly developed acoustic reflector (http://www.akrapovic.com/en/page/Akrapovic-Adjustable-Acoustic-Reflector) before the tail pipe that drivers can manually adjust if they wish to boost the sound in the cabin and enhance the joy of the driving experience.The system is a simple plug-and-play operation to fit, and it has been designed to meet ECE type approval. The optional Akrapovič Sound Kit is also available.For installing the slip-on system, the stock exhaust system has to be cut. Please read the instructions carefully before the start of the installation.Fitment notices:Exhaust fits also on vehicles with X-drive. Slip-on Line (Titanium) can be used with BMW tow bar. Slip-on system does not fit on cars equipped with diffuser by M Performance.