There isn't one. Considering that Lincoln modified the exhaust on the LS for the 2003 LS there wasn't a need for an aftermarket unit to justify the cost. You can have one custom made by your local muffler or performance shop. That is your only option at this time.
The only way to get one would be to buy the only one in existence, but I don't think the guy who has it is willing to sell it. An LLSOC member has the prototype, the only one Magnaflow ever built for the 2nd gen LSes.
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