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This is the best pic I've got right now, I can take a better one if you're interested. I've got splitter tips from a late 70's Trans Am run directly behind the tires and angled at 45 degrees (the tip rotation, not the pipe location). I had them angled a full 90 degrees before and I think I liked them better that way. Yes, it does make a difference in sound, if you want to know what it sounds like see my dyno video in this thread - http://www.gmt400.com/forum/showthread.php?15258-Free-or-cheap-quot-mods-quot-with-dyno-results - Last page. I'm running dual Flowmaster 40's on the stock pipes with no cats. The high pitched whine you hear is my alternator. I swapped to a 140 amp and it does that.