Abstract: An exhaust muffler is provided. The muffler may be formed from a pair of internal plates that are secured in registration with one another and are formed to define an array of tubes through which the exhaust gages may travel. Selected portions of the tubes in the internal plates may be formed to include perforations. The muffler may further include at least one external shell formed to define at least one chamber which may at least partly surround the perforations in the internal plates. At least one inlet or outlet may lie on the seam between the formed plate members. However, at least one inlet or outlet may also be provided through a portion of the muffler spaced from the seams. The inlet and/or the outlet may be angularly aligned to the longitudinal axis of the muffler and may further be angularly aligned to one another.