I figured that I would go ahead and post a couple of pictures of the exhaust differences here for folks... Was something that I tried looking up when I first got my car, since it is a Base model with the SH engine and tranny... and was getting confused.
The SH downpipe off the manifold is a few inches (about 3-3.5 inches) longer than the base model. Someone touched upon this in a prior post, but stated that the "manifold" is longer... untrue. The manifold (or header) is the same on BOTH models. The downpipe (with flex pipe and primary O2 sensor) that connects to the header/manifold and goes under the engine block is different on the SH to allow for the ATTS unit taking up more space, making a different mounting point, and the need for a different O2 sensor mounting location.
I ordered a new Header system (manifold/header with downpipe) for my car back in the beginning of January. I emailed the company to be sure that I was getting a
SH Header/downpipe before paying, and they assured me I would get the correct one. Of course they sent a base model pipe instead and the following picture shows the difference between the two...
The Base model is approximately 26 inches in length as opposed to the SH which is about 30.5 inches long.
Base Model:
SH Model:
The catalytic converter is the same length for both the Base and SH.
The difference in length of the downpipe is the reason for the difference in length of the intermediate pipe (or "B-pipe" some call it?... why? I don't know... it's shaped more like a "S" or a "Z"

It is listed as an intermediate pipe at the auto stores). Due to the SH downpipe being longer, the intermediate pipe needs to be shorter than a Base model to compensate. By, you guessed it, about 3 inches.
From the end of the intermediate pipe to the end of the car (muffler) is the same for both SH and Base models.
To answer any questions about exhaust swaps:
-Can you swap a base model downpipe to a SH engine?: NO... Mount will not work, and O2 sensor will not fit below ATTS unit. Will be too short.
-Can you swap a SH model downpipe to a base model engine: YES... BUT NOT RECOMMENDED. READ... The hangers (that go into the rubber mounts)are both at the same place and will line up. If you want to bolt it to the block (which is not recommended with older engine mounts due to extended movement which could cause cracking) you will need to create a mount bracket for it. You will also have to replace/modify your intermediate pipe with a SH model pipe.
-Can you swap a base model intermediate pipe to a SH?: NO... UNLESS you cut the pipe 3+ inches shorter and re-weld the 3-hole mount bracket back onto it in order connect to the catalytic converter.
-Can you swap a SH model intermediate pipe to a Base model?: NO AND YES... I have seen "adapters" that are 3.5 inches long that have the 3-hole mounts on both ends which could make up the difference. ISSUE? It is TWO more gaskets that you have to worry about/replace, and from what I have heard and read, it is not an item that is readily sold or produced. It would most likely be an item that would need to be fabricated for you at a local shop if you do not have the equipment to do it yourself.
-Can you swap mufflers between SH and Base models? YES
-EVERYTHING can be modified... so if you REALLY wanna make something work... go for it. Is it worth it? I'd rather get the correct part and not worry.
EXTRA NOTE: The seller on eBay that sold the wrong exhaust to me is "Modified_Concepts" and they still have it listed as a SH header system... BEWARE that it is NOT and that they do not carry an exhaust header system for the SH. It took nearly 12 days to get my money back from them after their mistake. Just in case you are looking and see it, don't get fooled.
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-1992 Honda Accord DX... sold
-1993 Honda Accord EX 5spd...Sold
-1991 Honda Prelude SI... Sold
-1989 Honda Prelude AWS... Sold
-2002 Honda Civic EX... Sold
-Now-1997 Honda Prelude 5spd Base model with SH engine and Tranny... In the process of restoration.
-oh yeah... I'm also a chevy guy.