In our opinion the best exhaust for the 98-2002 GS 300/400's is the all stainless steel, MILLION MILE WARRANTY Borla set-up. It idles just a wee bit louder than stock and under wide-open throttle you finally wake up that great motor and get some rumble!! At freeway speeds it still maintains the Lexus quiet nature, but get on it and it rumbles!! The Borla tips exit in the stock location and are just a tiny bit bigger than the factory. It does NOT have the look of the GReddy with the HUGE cannisters under-neath, so you don't get that look.

HP gains with the SRT intake system are around 20HP!!!