I have a 3" Universal Cat Converter for sale. Brand new in box, never been used. I ended up getting a bolt on test pipe instead of using this, so this is up for sale. Its made by CarSound (Magnaflow). Looks to be a very nice piece, just never had a chance to use it. Need it gone. 120obo.
http://www.car-sound.com/catalog/universal/540.aspx
Similar to this one, except the Product # is 54309, so it has 3" ends, and is a little nicer then those ones.