That pipe is quite simple to make.
All you need is:
The front piece of the original rear silencer.
A piece of +/-75 mm or 3 inch pipe. (I made mine of a 76 mm stainless steel table support

)
Some chicken-wire
Glass based insulating (Rockwool for example)
Weld a piece of sheet metal with a hole in it (size of the original piece of pipe) on to the 3 inch tube.
Make a small cilinder of the chicken wire aprox 2 inches in diameter.
Roll some of the insulating around it.
Insert the chicken-wire and insulating in tot the tube and secure it inside the pipe. (I just put a big screw right trough it just for testing and it still holds

)
Connect the piece or original exhaust with the new part. (welding... or more screws

) Make sure it fits underneath your car.
Weld some mounting points on tot the new exhaust to connect it with the car.
START YOUR ENGINE
I spend about € 20,- and it sounds quite professional.
I will be improving it a bit in future but I am quite happy now!
