This is Magnaflow #23581, a 49-state pipe that will fit all years of W124 500E/E500 and 400E/E420. Click here for Magnaflow website specs, ignore the mention of fitting 400SEL. 
(Edit - new link here.)
This pipe came on a car I purchased, installed by the previous owner, who found the 2 sections did not fit together as delivered from Magnaflow. He notched the pipes to make them fit together, but they will not stay in place. Vibration from driving causes the 2 pieces to slide apart over time. I eventually gave up messing with it and swapped on a used factory catalyst pipe I had from a parts car.
These cats were only used for about 1000 miles and are in excellent condition except for the notches at the center connection. The cats are NOT CARB compliant and will not pass California emissions visual inspection. As seen in the photos, cutting and/or welding will be required to provide a leak-free connection. The pipe is manufactured in 2 pieces to reduce shipping size, and could be welded together after quadruple checking the position/fitment is correct. Again, this will not be a simple plug+play installation, you either need welding skillz or need to have an exhaust shop install them. It may be easier to cut off the notched portions and weld something else on that would be a clean slip-fit. I can't weld so I was unable to do anything with them.
Anyway - this setup is$885 $1060 list, and typically sells for $750-$800 $750-$1000 new. Factory/dealer MB cats are NLA. Shipping will be expensive, around $50-$100 USD, due to the very large box size. PM me your zipcode for a ship quote. Free local pickup.
International shipment is not possible due to the size/weight, but I can send to a freight forwarder within USA.
Decided to keep this after seeing the price has gone over $1000 and there was no interest at less than half that much.
(Edit - new link here.)This pipe came on a car I purchased, installed by the previous owner, who found the 2 sections did not fit together as delivered from Magnaflow. He notched the pipes to make them fit together, but they will not stay in place. Vibration from driving causes the 2 pieces to slide apart over time. I eventually gave up messing with it and swapped on a used factory catalyst pipe I had from a parts car.
These cats were only used for about 1000 miles and are in excellent condition except for the notches at the center connection. The cats are NOT CARB compliant and will not pass California emissions visual inspection. As seen in the photos, cutting and/or welding will be required to provide a leak-free connection. The pipe is manufactured in 2 pieces to reduce shipping size, and could be welded together after quadruple checking the position/fitment is correct. Again, this will not be a simple plug+play installation, you either need welding skillz or need to have an exhaust shop install them. It may be easier to cut off the notched portions and weld something else on that would be a clean slip-fit. I can't weld so I was unable to do anything with them.
Anyway - this setup is
International shipment is not possible due to the size/weight, but I can send to a freight forwarder within USA.
Decided to keep this after seeing the price has gone over $1000 and there was no interest at less than half that much.
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