Muffler is for sound. Cat is for pollution.
A full exhaust system with a Burns muffler can be pricey. You only get a muffler. You have to get someone to fab the rest of the system.
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Hushpower 20 is a cheap alternative to a burns though a little heavy.
Borla Update:
Borla sells a muffler label to fit an 99-05 Miata (Miata 1999-2005 Rear Section Exhaust S-Type part # 11732). I bought it and expected it to be a direct bolt on. It was far from that. Although labeled to fit an 01 Miata, the 01 Miata has a flange extending from the pipe off of the cat converter. This flange fits into the stock miata muffler. The Borla muffler can not accept this flange and as such you cant tighten the muffler correctly.
I called Borla and they said that they knew of the issue, but I was the first customer to call with the problem. The told me to take a grinder to either the flange on the original exhaust or to the welds on the inside of the borla. I was flabbergasted at their response when i told them to send me one that would fit. They said it was a 50/50 chance depending on how thick of weld manufacturing made.
Don't buy this muffler if you want to bolt it onto stock exhaust cat back pipes. It's not bolt on ready. Modification will be required.
Jimmy's muffler shop near the office put an extra think gasket in to seal it. Time will tell if it holds. If/when it doesn't... I'll be forced to pull out the grinder and fix it.
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Miata 1999-2005 Rear Section Exhaust S-Type part # 11732
Miata 1999-2005 Rear Section Exhaust S-Type part # 11732