Top End Performance has been around for a good amount of years. I know they make some pretty nice stuff for BMW's, although the older models 2002, 320i, e30's. I stumbled onto these headers this morning. The price is right. Build quality looks pretty good, they just need to be coated or painted.
http://www.ebay.com/itm/BMW-E46-M3-H...ht_2124wt_1163