Abstract: An exhaust muffler (20) for an internal combustion engine (25) includes a tapered tube (28) and an outer tube (40) axially aligned with and surrounding the tapered tube (28) so that an annular passage (42) is formed between the tapered tube (28) and the outer tube (40). The tapered tube (28) has an exhaust inlet end (30) for receiving exhaust gases (76) from the engine (25) and an exhaust outlet end (34). The outer tube (40) has an air inlet end (50) for receiving air (49) external to the engine and an air outlet end (52). The external air (49) flows in the annular passage (42) toward the air outlet end (52). The flow of the external air (49) creates a low pressure region (54) downstream of the exhaust outlet end (34) to accelerate the receipt of exhaust gases (76) from the engine, and elliptical holes (62) in the tapered tube (28) allow the smooth flow of exhaust gases (76) from tapered tube (28) to mix with the external air (49) to achieve effective noise attenuation.