Borla 140997BC

This BORLA system has a valve simulator to prevent the Check Engine Light from coming on. The 3.5" into dual 2.75" system features the aggressive ATAK muffler and Polyphonic Harmonizer Technology which utilizes patented units that contain pipes of different diameters and lengths to create multiple exhaust notes that harmonize to deliver a clean, rich, full-bodied sound with no drone inside the vehicle. Replace the Polyphonic Harmonizer behind the muffler in this ATAK system with muffler 60679 to attain the S-Type sound level (quieter than ATAK ). This system features dual 3.5" round black chrome on T-304 stainless steel tips on each tail pipe. Installation REQUIRES removal of the Factory Valance Tips. Using BORLA Stainless Steel Polish p# 21461 is NOT recommended with these black chrome tips. We suggest cleaning the tips with hot water and a microfiber cloth. Systems with bright chrome on T-304 stainless steel tips, carbon fiber tips, and systems that reuse the original equipment tips are also available. BORLA Cat-Back and Axle-Back exhaust systems feature patented straight-through and multi-core technology designed to unleash hidden horsepower. Increased exhaust velocity adds power, driving excitement, fuel economy, and the distinctive BORLA Sound of Power respected by motoring enthusiasts everywhere. Each system is built from premium T-304 stainless steel, superior to T-400 series knockoffs (such as 409), to give you the absolute best in performance and durability. Ultra-smooth mandrel bends ensure maximum flow & power, and precision computer numerical control (CNC) manufacturing ensures an accurate fit. Give your Silverado or Sierra the power and sound it deserves, bolt on a BORLA . Best of all, BORLA stands behind every system with a Million-Mile Warranty. Just what you'd expect from the world's most experienced (and most winning) exhaust brand.

This Part Fits:

Year	Make	Model	Submodel
2025	GMC	Sierra 1500	AT4