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Proflow Exhaust Tubing, Mandrel -Bend, 180 Degree, Steel, 18-Gauge 2-1/4in. 3.50 Sleeving Flare Union -08AN 90 DegreePart Number : Fabricate your race exhaust with U and J mandrel bends from Proflow. Crafted from 16 gauge or 18 gauge steel, these exhaust tubing U bends and J bends are mandrel bent to keep exhaust flow high and your performance maximized. Most Proflow U bends have either 9 or 7. 5 legs, while their J bends have both 3 and 15 legs. If you creating a special fit exhaust for your race ca then you need these.