Abstract: There is disclosed a muffler for an internal combustion engine, particularly an automobile engine, which includes a heavy steel outer casing formed from a section of cylindrical tubing together with an internal baffle structure of two sections of smaller diameter cylindrical steel tubing at least one of which is perforated to create a plurality of louvered openings extending along and around the tubing section. Each of the tubing sections has an end that is offset by reason of a pair of opposite-direction bends in the tubing, and the offset ends of the two sections of tubing are overlapped and joined together by welding or other suitable means to produce an extended baffle structure of approximately the same length as the outer casing. The offset ends of the sections of tubing which are joined together are preferably flattened on the sides adjacent to each other to reduce the maximum dimension of the baffle structure along the portion thereof where the two tube sections overlap.