Upgrading exhaust....headers a must?

[lok-dawg]

I've been planning on getting my exhaust done for a while now. Currently I run dual glasspacks. Not a bad sound especially at idle, but it is too high pitched and I need stainless tips badly, just look at the pic. My engine has good compression and I'm thinking 2.5 to 3in. tip with Flowmaster 40's series mufflers. Is it worth the money for headers? What type of gains will I see in performance and how will it affect the sound? Of course $$ is always an issue but.....

Thanks for any responses!