I've recently removed my 3" exhaust, from the cat to and including the muffler.
Sold the mid section, have the diff back left

The muffler is a 3" oval MRT one, which is very cop and old ppl friendly.

No leaks. Works great. Only removed to be replaced with a jap exhaust.

The hangers are currently for a Forester (MY01) but can be modded to suit any Subaru. Any exhaust shop or anyone who can weld can fix this.
You will need to shorten or lengten this exhaust to suit your model but that's relatively easy for an exhaust or one of the listed performance shops.

Chasing $250 for the unit.

Genuine interest, no time wasters

Joe

The right hand side one is the one for sale. Its showing the cat back unit
What's for sale is just the muffler with the piping up to the diff (ie diff back)
Muffler has MRT stamped on it for what its worth