The difference in the two is very simple. Flow master, has baffles inside it to redirect exhaust flow ( this is restrictive). Magna flow is a free flowing exhaust ( no restrictions ). So if you want performance then you want Magna Flow. If you just want sound, and you like the way it sounds, then Flow Master. I am not saying that flow master sounds better, that is a matter of what you like best. An engine is just like an air compressor. The more air that goes in, the more that needs to get out, and this = power, as the air is mixed with fuel before it gets inside the cylinders. I have old school glass packs on my truck, because there are cheep, and are free flowing. LOL I like performance, but that's just me.