Here is what you need:
-Flowmaster super 44. Here is the correct one:
http://www.summitracing.com/parts/flo-942447/overview/
-3 exhaust clamps for 2.25" pipe
-any clamp on tip for 2.25" pipe if you want a tip
-12" section of 2.25" pipe that is flared on one end so it will slip over another piece of pipe. These can be found at autozone.
-Sawzall, or a tailpipe cutting tool which can be rented from autozone
Step 1:
Cut out old muffler. Cut the pipe right in front of and right behind the old muffler.
Step 2:
Measure the old muffler end to end. Cut section of pipe you bought and cut it so that when inserted into the flowmaster it measures the same as the old muffler. Flowmasters are shorter than the stock muffler, so you need an extra piece of pipe to make up the difference. Once you measure what length you need, cut the end of the pipe that is not flared. Insert the non-flared end of the pipe into the "inlet" of the flowmaster and clamp it with the clamp.
Step 3:
Clamp the "outlet" end of the flowmaster onto your tail pipe
Step 4:
Clamp the flared end of the pipe you attached to the flowmaster onto the front exhaust pipe of your XJ
Step 5:
Cut turn down off rear of tail pipe, clamp tip onto the tail pipe.
Step 6:
Start up Jeep and check for leaks. Tighten clamps as necessary. I usually buy one or two extra clamps since they are usually cheaply made and break.
Here is a video of how mine sounded with the super 44:
http://www.youtube.com/watch?v=uAULFQttQuU
If you have any questions, send me a PM.