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Mufflers are devices installed within the exhaust system of most internal combustion engines to reduce the noise created by the engine. Mufflers may be broadly classified into two types based on the method by which they attenuate the engine noise. First being reflective type which works by the principle of destructive interference of acoustic pressure waves while the second type absorbs the acoustic energy of the exhaust resulting in noise reduction. To study the contribution of each, Design of Experiments (DOE) was carried out for individual elements. Based on this, prototypes were manufactured to accommodate different configuration changes specified in the DOE. For all the prototypes, Insertion Loss (IL) and Transmission Loss (TL) tests are conducted and the results are analyzed to yield the contribution of each acoustic element towards the overall exhaust noise attenuation by the muffler of interest.