It is usually made from stainless steel, polished metal, chrome-plated material, carbon-style material, or ceramic-coated steel. It simply finishes the exhaust. The exhaust tip represents the absolute termination point of the exhaust system, connecting directly to the tailpipe which extends from the muffler or resonator assembly. Read on to decide which material is right for your vehicle. This is OK; it keeps the cost down and lasts a while. 32" (L*W), fit pipes Diameter 1. *. The tailpipe is constructed from corrosion-resistant materials, such as stainless steel, to withstand constant exposure to high heat and corrosive moisture. Beyond safety, the tailpipe's diameter and shape are engineered to manage the system's back pressure, contributing to optimal engine.