This is a new-old-stock unused original exhaust system for a Jaguar XK140. It is the optional dual system, as fitted to XK140MC cars as standard, or as an extra-cost option for non-MC XK140 cars.
This system was purchased decades ago but never used, as the owner installed a stainless steel system. The previous owner of this exhaust system painted the whole thing with Eastwood Tool High Temperature paint. It has assorted very minor dents from knocking about for decades but is rust-free and completely serviceable.
We can also supply a mounting kit for this system if the buyer wants.