Keep the check engine light off with MagnaFlow HM Grade Federal/EPA Compliant Direct-Fit Catalytic Converter 23757. With features including free-flowing mandrel-bent tubing and highly corrosion resistant stainless steel construction, easily install this converter yourself using the proper tools, no cutting or welding required. MagnaFlow's state-of-the-art metrology department uses the latest 3D scanning systems during research and development, so you can be confident that your new part will fit and function like the original equipment. By replicating the OE design, the single laser fusion weld greatly reduces the possibility of a leak, and our compact, low-mass design also allows for greater thermal efficiency. This Direct-Fit Catalytic Converter is designed to fit the 1999-2004 Toyota Tacoma 2.4L & 2000-2004 Toyota Tacoma 2.7L. MagnaFlow 23757 includes (2) Flat Ring Gaskets and interchanges with OE parts 17403-0C010, 17403-0C011. This replacement part is designed to meet or exceed Federal emissions requirements set forth by the EPA, complying with legal standards for OBDII Federally registered vehicles with Federal/EPA Emission systems.