boat exhaust valves commonly direct engine exhaust through the transom or back end of a boat this typically does not reduce carbon monoxide levels from boat engine exhaust behind and or to one side of the boat as is illustrated in the drawings the invention is embodied in a directable exhaust system 10 for directing a engine exhaust of a boat not shown out of either the port or starboard side of the boat away from a person behind the boat such as a wake surfer for example to reduce exposure of the person to the engine exhaust and potentially dangerous carbon monoxide fumes the boat typically has a transom at the aft end or stern 12 a port side 14 and a starboard side 16 the boat is typically a power motor boat having an engine 18 a v drive 20 a transmission 22 and at least one exhaust manifold such as port and starboard exhaust manifolds 24 26 the exhaust manifolds may include a muffler collector 28 connected to the exhaust manifolds to receive the exhaust from the exhaust manifolds and a first exhaust conduit 30 having a port side exhaust outlet 32 is connected to the muffler collector of the exhaust manifolds a second exhaust conduit 34 having a port side exhaust outlet 36 is similarly connected to the muffler collector in one aspect the first and.