Name after the race car driver, Jim Cook Racing designs and manufactures a premier line of mufflers and its related components. It sells these parts under the Sebring Tuning label. These mufflers were initially sold to just race car drivers, but today the company has expanded its products to street cars. Its product motto is "racing technology meets the streets." All of its mufflers are made of 100 percent stainless steel to be both high performing and aesthetically pleasing.