EPA COMPLIANT -- For use on OBDII vehicles, 1996 and newer. Not legal for sale or use in CA, CO and NY. Legal in ME on EPA Federal Emission Equipped Vehicles only. Consult your state's aftermarket converter regulations for details. Part Number 14771 Inlet Gasket Yes | Yes O2 Port Pre Converter | 1 | 1 Outlet Gasket Yes | Yes Substrate Material Stainless Steel | Ceramic | Stainless Steel Type Walker Ultra EPA 14771 Direct Fit Catalytic Converter with Integrated Exhaust Manifold for Lexus LS460 | Round | ECO III Weight 10.80 lbs Height 14.00" Width 19.50" Length 44.00" Buyer's Guide 2017-2007 LEXUS LS460 Exhaust Manifold with Integrated Catalytic Converter Interchange Data Brand Part Number No interchange data available.