I'm not sure what brand it is, there are no obvious markings on it. Although I can't see what difference it makes, as it's just a bit of metal pipe.
It's all nicely coked up inside, so fit this with the right combination of exhaust system and you'll be popping and banging in no time!
Not really sure what these are worth second hand, but I think I paid around £90 a few years ago for it. So, to comply with the rules I shall say offers around £70 collected. Delivery can be arranged, but I must stress that this will be at the buyers risk and expense.
If you have any questions, then either send me a PM or reply to this thread and I'l do my best to answer you.
A few pictures to show the condition -