Abstract: A muffler for dissipating the sound component in exhaust gases from an internal combustion engine or the like is disclosed which has an enhanced useful life. The muffler includes a partition positioned across an incoming stream of exhaust gases. The partition is formed with stream dividing or splitting means which positively divides the stream into portions that can be more evenly directed throughout the muffler. This prevents destructive preferential flow of gases within the muffler. Additionally, shielding of sound absorption material in the muffler is accomplished by selecting the pattern of perforations to reduce the contact of such material with high velocity gases.