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As in many field today, a significant gap has developed between theory and practice in muffler design. The theory often does not appreciate the relevant practical concerns associated with the design process, while the designer often has difficulty in properly interpreting theoretical results for practical use. In this study, transmission Loss calculation on basic muffler elements is firstly considered. And then transmission loss on real muffler is compared with experimental results. We also found good agreement between prediction and experiment results. Finally we compared transmission loss with exhaust tailpipe noise on real car