Abstract: A muffler has an elongated generally cylindrical casing having inlet and outlet ends, an elongated generally frustroconical baffle in the casing adjacent the inlet end with the smaller diameter portion being spaced from the inlet end. The peripheral wall of the baffle has closely spaced perforations over the major portion of its axial length and is spaced from the shell to provide a chamber thereabout. A generally cylindrical baffle has one end extending over the smaller diameter portion of the frustroconical baffle and has its peripheral wall spaced from the casing to provide a chamber thereabout. The peripheral wall of the cylindrical baffle has closely spaced perforations over most of its length. Exhaust gases enter the frustroconical baffle and exit through the perforations therein, move axially in the casing thereabout, and then pass through the apertures into the cylindrical baffle.