Put a MagnaFlow system on an LS and this is not your father's Lincoln. This Lincoln is fun and powerful. MagnaFlow's system uses 2.5" fast-flowing, madrel-bent, stainless steel tubing, a straight-through, stainless steel MagnaFlow Performance muffler and a polished, stainless steel tip. MagnaFlow is the preferred cat-back system of the Lincoln LS Owner's Club because MagnaFlow delivers the performance and sound that the new generation Lincoln owners expect. Look for gains of 21.1 hp and an additional 20 ft-lbs of torque.