I forgot about the upper and lower deal because so much attention was being brought about the 3" intakes, yes like I said before 200 plus shipping for upper and lower pipes, kit includes 2 polished pipes, 4 silicone couplers, 12 S/S HD clamps, flanges tig welded on for throttle body and B.O.V. No tax. Just add the shipping. These make the car more usable in higher RPMs where they would typically drop off. Bling...AND ZING!