---
product_id: 717310
title: "BORLA 40359 ProXS Universal Performance Muffler 3\" Offset Inlet / 3\" Center Outlet 14\" Long body 19\" Overall Length Un-Notched Necks Reversible Design T-304 Stainless Steel"
brand: "borla"
price: "NT$9889"
currency: TWD
in_stock: true
reviews_count: 13
category: "Borla"
url: https://www.desertcart.tw/products/717310-borla-40359-proxs-universal-performance-muffler-3-offset-inlet-3
store_origin: TW
region: Taiwan
---

# 19" Overall Length Precision Fit T-304 Stainless Steel Durability Reversible Design for Versatile Install BORLA 40359 ProXS Universal Performance Muffler 3" Offset Inlet / 3" Center Outlet 14" Long body 19" Overall Length Un-Notched Necks Reversible Design T-304 Stainless Steel

**Brand:** borla
**Price:** NT$9889
**Availability:** ✅ In Stock

## Summary

> 🔥 Tune your ride with precision and power — silence the noise, not the thrill! 🔥

## Quick Answers

- **What is this?** BORLA 40359 ProXS Universal Performance Muffler 3" Offset Inlet / 3" Center Outlet 14" Long body 19" Overall Length Un-Notched Necks Reversible Design T-304 Stainless Steel by borla
- **How much does it cost?** NT$9889 with free shipping
- **Is it available?** Yes, in stock and ready to ship
- **Where can I buy it?** [www.desertcart.tw](https://www.desertcart.tw/products/717310-borla-40359-proxs-universal-performance-muffler-3-offset-inlet-3)

## Best For

- borla enthusiasts

## Why This Product

- Trusted borla brand quality
- Free international shipping included
- Worldwide delivery with tracking
- 15-day hassle-free returns

## Key Features

- • **Precision Fit with 19" Overall Length:** Optimized dimensions for seamless weld-on installation and perfect exhaust flow.
- • **Reversible Offset Inlet/Center Outlet:** Flexible design adapts to your custom exhaust setup without compromise.
- • **Built to Last with T-304 Stainless Steel:** Premium corrosion resistance ensures your muffler stays pristine mile after mile.
- • **Made in the USA with All-Welded Construction:** Craftsmanship you can trust, supporting local manufacturing and superior quality.
- • **Aggressive Deep Tone, Neighbor-Friendly Volume:** Experience that signature grizzly growl without the unwanted noise complaints.

## Overview

The Borla 40359 ProXS Universal Performance Muffler features a durable T-304 stainless steel construction with a 3" offset inlet and 3" center outlet, designed for weld-on installation. Its 19" overall length and reversible design offer versatile fitment for trucks, delivering a deep, aggressive exhaust tone that balances performance with neighbor-friendly volume. Proudly made in the USA, this muffler combines superior craftsmanship with high-performance sound control.

## Description

Borla Pro XS Muffler; Center/Offset; 3 in. Center Inlet; 3 in. Offset Outlet; 14 in. x 4 in. x 9.5 in. Oval Body; 19 in. OAL; Unnotched; T-304 Stainless Steel;

Review: Amazed By the quality and Performance - Wow , Just wow , i am amazed at the quality of this product , I have a Focus st it had a straight pipe exhaust on, on 3000 rpm it had 100+ db , after installing this muffler it has dropped down to 68db ! and no power loss whatsoever . It is a very quiet muffler , if you need something more aggressive borla has other options , Thanks to borla team , I am proud That i am a Borla muffler owner , i will always use their products from now on
Review: Loudness - BORLA PRO XS review: I initially put two Carven R mufflers on my custom 1981 corvette. It was crazy loud! It was so loud that it was hard for me to gauge how fast I was accelerating when on the gas hard. Even just cruising through my neighborhood, it sounds like I’m flooring it! Too loud. So after several online searches and reading others review I decided to try the Borla Pro XS. I bought two ( dual). Omg here’s the biggest difference. It’s a tad bit quieter but because it has such a DEEP DEEP grizzly bear tone it takes away all the crackling sound from my camshaft which makes the overall muffler sound very nice, tolerable, and more pleasant to drive, and gauge my acceleration when hard on the gas pedal. It’s perfect for being very aggressive without upsetting your neighbors. And by the way my neighbors is a cop! I recommend this muffler to anyone who’s a true restomod enthusiast that still appreciates that muscle car sound but is also respectful of your neighbors too.

## Features

- T-304 Stainless Steel
- Weld On Installation
- All Welded Construction
- Made In USA
- Un-Notched necks are designed for weld in installation. If clamping, use 3" wide band clamps 18006.

## Technical Specifications

| Specification | Value |
|---------------|-------|
| ASIN | B000Q7MBTK |
| Best Sellers Rank | #128,347 in Automotive ( See Top 100 in Automotive ) #21 in Automotive Performance Exhaust Mufflers #2,095 in Automotive Emission & Exhaust Products |
| Brand | Borla |
| Brand Name | Borla |
| Compatible with Vehicle Type | Truck |
| Configuration | Universal |
| Customer Reviews | 4.6 out of 5 stars 712 Reviews |
| Global Trade Identification Number | 00808422403597 |
| Included Components | Muffler |
| Item Type Name | Muffler |
| Item Weight | 3.99 Kilograms |
| Manufacturer | BORLA |
| Manufacturer Part Number | 40359 |
| Manufacturer Warranty Description | Manufacturer warranty |
| Material | Stainless Steel |
| Material Type | Stainless Steel |
| Model Number | 40359 |
| OEM Equivalent Part Number | 40359 |
| Part Interchange Info | 40359 |
| Shape | Oval |
| UPC | 808422403597 |
| Unit Count | 1.0 Count |
| Vehicle Service Type | Truck |

## Product Details

- **Brand:** Borla
- **Configuration:** Universal
- **Item Weight:** 3.99 Kilograms
- **Material:** Stainless Steel
- **Vehicle Service Type:** Truck

## Images

![BORLA 40359 ProXS Universal Performance Muffler 3" Offset Inlet / 3" Center Outlet 14" Long body 19" Overall Length Un-Notched Necks Reversible Design T-304 Stainless Steel - Image 1](https://m.media-amazon.com/images/I/61CNq1OwpfL.jpg)

## Questions & Answers

**Q: Has anyone installed this on a 2014 and up gm/chevy 1500 5.3? if so does it drone, and at what speed? thanks in advance.**
A: I have this muffler on a 2003 z71 5.3 and it sounds great! No drone noise and sounds awesome when your in the throttle! I had a magnaflow and it was bad on the interstate. Its not a 2014 but it's still a 5.3!

**Q: Will this fit a 2002 Nissan Sentra gxe?**
A: As per Borla part # 40359 is not vehicle specific. Inlet/Outlet Configuration is Center/Offset, muffler is oval shaped, tubing size is 3", case size is 14" x 4" x 9.5".

**Q: will this muffler fit a 2002 range rover**
A: Hi, Borla PRO XS mufflers are universal and must be retro-fitted. thank you

**Q: Will fit 2004 mercury grand marquis gs**
A: It will fit anything with a 3 inch exhaust system if you are not mechanically inclined ask you local mechanic Thanks

## Customer Reviews

### ⭐⭐⭐⭐⭐ Amazed By the quality and Performance
*by N***Z on January 29, 2026*

Wow , Just wow , i am amazed at the quality of this product , I have a Focus st it had a straight pipe exhaust on, on 3000 rpm it had 100+ db , after installing this muffler it has dropped down to 68db ! and no power loss whatsoever . It is a very quiet muffler , if you need something more aggressive borla has other options , Thanks to borla team , I am proud That i am a Borla muffler owner , i will always use their products from now on

### ⭐⭐⭐⭐⭐ Loudness
*by H***W on June 13, 2024*

BORLA PRO XS review: I initially put two Carven R mufflers on my custom 1981 corvette. It was crazy loud! It was so loud that it was hard for me to gauge how fast I was accelerating when on the gas hard. Even just cruising through my neighborhood, it sounds like I’m flooring it! Too loud. So after several online searches and reading others review I decided to try the Borla Pro XS. I bought two ( dual). Omg here’s the biggest difference. It’s a tad bit quieter but because it has such a DEEP DEEP grizzly bear tone it takes away all the crackling sound from my camshaft which makes the overall muffler sound very nice, tolerable, and more pleasant to drive, and gauge my acceleration when hard on the gas pedal. It’s perfect for being very aggressive without upsetting your neighbors. And by the way my neighbors is a cop! I recommend this muffler to anyone who’s a true restomod enthusiast that still appreciates that muscle car sound but is also respectful of your neighbors too.

### ⭐⭐⭐⭐⭐ Nice growl
*by D***. on July 11, 2025*

I put this muffler on a Ram 1500 limited , wanted a little more growl without being obnoxious. This is perfect , love to hear it bark when I get on it , and love the quiet when I’m just cruising. Couldn’t be happier, zero drone. Took a couple months to really mature the sound of it, but it is exactly what I wanted when I purchased it.

## Frequently Bought Together

- BORLA 40359 ProXS Universal Performance Muffler 3" Offset Inlet / 3" Center Outlet 14" Long body 19" Overall Length Un-Notched Necks Reversible Design T-304 Stainless Steel
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*Product available on Desertcart Taiwan*
*Store origin: TW*
*Last updated: 2026-06-19*