Steve,
After reading the research he did on mufflers, and talking with Tom Hand here, I went with the Goerlich Xelerator123's. Its an 18" body, 3" inlet/outlet, and its a packed muffler, but flows 97% of what a straight 3" pipe flows! Dropped my decibels at 2500 rpm from 102 to 95, allowing me to pass DE inspection. So far very happy....no more annoying drone between 2200 rpm and 2600 rpm like with the old Spin techs. And I have a metal floor still as I have yet to install the sound deadening and carpet.
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