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One of the most overlooked ways of increasing horsepower and improving exhaust tones is by removing the catalytic conerter (this is of course illegal, but c'mon we all know what your going to do with the car anyway so..)In the case of the S40 removing the second catalytic converter should improve overall response and exhaust tone. Giving you a deeper tone rather than a high pitched "riceboy" type tone. I am currently working on my 2001 S40 and will be removing the catalytic converter soon. Most people think that by replacing the muffler with a "high performance" one you get better results, but hey, it's least expensive to remove the cat. To see the progress and learn more on the car visit my website www.classiccats.cc
Carlos
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