Its basically the exhaust pipe for the turbo. The 2 headers come together, go into the turbo. The gases spin the turbine (spinning blade thing on the exhaust side), which is connected to a shaft, that has the impellar/compressor wheel on the other side that sucks air in, and right after the turbine is the downpipe. Headers--->Turbine--->Downpipe--->Cat Converter or Test pipe--->Catback.