I've got a 2007 Toyota 4Runner Sport Edition 2WD 4.7L V8 with a Borla air intake and dual exhaust. The car sounds pretty good right now, but, without spending much money, l want it to sound more like a powerful car. A friend of mine told me to put 2 small holes in the exhaust system, but l do not know where to put them (or even if they will work).

l also wanna make it accelerate much quicker than it does. l do not wanna change the rear end, so what can l do? (Remember, l am on a very, very tight budget).
Is there a performance chip that would make it do what l want? If so, where can l find one?

Tight budget & more performance do not really belong together. Drilling holes in the exhaust will create a turbulence in the exhaust flow & actually downgrade the performance of ur engine.
You can use a portable Superchips tuner on it, but u wont really feel a difference in power for the amount of money u would dump.

Acceleration usually coincides with power to weight ratios, so u need to shave weight & add power.

My recommendation, get a header back exhaust with an x-pipe mid fitting, make sure ur intake is drawing in cold ram air, & not hot under the hood air, get the truck dyno-ed & the ecu reflashed, & get rid of any access weight.

If u have the money however, u could get much much more!

Geet the Supercharger fromtoyota for it & Factory Warranty covers it