its up near the front of the car, correct? Hopefully you're not confusing the catalitic converter with another muffler... that is the semi-oval shaped thing with a heat shield just after the front pipe... should rest just after the firewall.

If its something other than that, its just a resinator... helps to quiet the exhaust a little more... taking it out wont give you any more power I dont believe, as its just a straight-through pipe... its kinda like those fart-can mufflers.

So basically, I wouldnt bother with it.