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Borla Performance Cat-Back™ Exhaust System (Part number 140236) has been designed for the 2006- 2007 Lexus IS350 equipped with a 3.5L V6 engine and automatic or manual transmissions. Borla Performance Industries recommends that an exhaust shop or professional after market parts installer, who has all the necessary equipment, tools and experienced personnel needed for proper installation, should perform the installation of this system. However, if you decide to perform the installation, we recommend someone should help you. Ensure the installer uses all under car safety pre- cautions including eye protection