Agency Power set out to produce the best exhaust system for the Nissan GT-R. The solution is simple, create a high performance, quality built product with variable exhaust sound and performance. That is where this electronic valve controlled system thrives. The Agency Power muffler gives the user the ability to control the performance and sound of the exhaust with the push of a button from a hand held remote (two included). Valves mounted near the muffler allow exhaust gases to either pass straight through for performance and a louder sound or be diverted into the muffler for a quieter sound. The system is constructed in the USA with high quality 304 stainless steel and TIG welded to ensure a quality fit and durability that is an Agency Power standard.