321 Stainless Steel
38mm (2-bolt) to 44mm (v-band) Wastegate Adaptor Flange.
This adaptor can be bolted to your current 2-bolt 38mm Wastegate flange and give you the ability to run a 44mm Wastegate.
Pipe joining the 2 flanges is 321 Stainless Steel and has a slight curve to it, just as shown in the picture.