It's a cat back,they have the option for short or long bed, it sounds really good, I'll try to work on a sound clip. It's a lot of fun with the MT. Helps to hear where the RPMs are instead of looking down at the tachometer. The fit and finish is also perfect. I also put the same on my 4Runner-TRD-PRO,it's a little more tame at idle than the Tacoma. When I questioned Borla why the 4Runner is quite at idle,they told me it is a touring vehicle. Really? What does that supposed to mean? Both great exhaust,you won't be disappointed!!