Keep the check engine light off with MagnaFlow California Grade CARB Compliant Direct-Fit Catalytic Converter 5561660. 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 2004-2005 Volvo S60 2.4 2.4L & 2004-2007 Volvo V70 2.4 2.4L. MagnaFlow 5561660 includes (2) Flange Gaskets. This replacement part is designed to meet or exceed California Air Resource Board requirements, and has undergone additional testing to comply with CARB guidelines to allow for legal use in California and CARB restricted states, for the listed vehicles.