I built a 3" system for my Defender years ago.
Initially it was straight through, no muffler and it was too damned load.
Never let anyone tell you that a turbo acts as a muffler, that's absolute bollocks.
I'm an ex-racer and it was literally painful, with a terrible resonance right at 100km/h. The entire cab became a muffler and it really hurt my head.
I then installed a resonator right at the end of the system and that tamed the resonance and dropped a lot of noise, and about five months ago I made a small perforated tube muffler and fitted it roughly where the OE muffler sat and while still fairly loud and burbly, it's relatively liveable.
FWIW, factory size is 2,3/8"/60mm.
Spool up is much better with the 3" system and it extended the rev range in each gear by quite a bit. (almost 20km/h in third) Also lowered peak EGT's by over 20*C.
It still sounds like a 4 cylinder diesel
<edit> there's a bunch of photo's here Board Message
I'll see if I can post up a photo of the header wrap that now goes from the manifold to the back of the gearbox. It's really made a difference in temps at the trans tunnel and reduced a little noise too.



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I'm happy with it. 
, considering that this muffler is about a third capacity due to some..ahem...indiscretions with a rock
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