This is aFe POWER Universal Products Coupler Kit 2-3/4 IN ID x 3 IN L - Black.
Advanced FLOW engineering (aFe Power) is a premier designer and manufacturer of automotive performance upgrade systems and components.
Current product lines include cold air intake systems, high performance direct fit and racing air filters, exhaust systems, intercoolers, turbochargers, electronic programmers, diesel fuel systems, throttle body spacers, and more.
aFe is passionate about providing the most compelling, innovative, and highest performing products that are designed, built and tested in the USA.
aFe was founded in 1999 and has headquarters and manufacturing facilities in Corona, California, USA.