They are made by a company called Naxos, it is only the mufflers. But here's the trick, you have a custom exhaust fabricated and you save big bucks and still benefit from the HP gains.
 


My 1/4mi times dropped by ~.3s after doing this. I paid $260 for the pair of muffs (stainless steel w/2.5" inport), and $150 for the installation w/ x-pipe fabrication. Take these pics to your muffler shop and they can duplicate this easily. You can get the muffs from Sound Depot and Performance in Gainesville FL, call and ask for Doug. Their number is (352)374-7700 and be sure to let him know I sent you.
My CarPuter Headquarters: [ ashleypowers.terrashare.com ] agpowers@bellsouth.net
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