Abstract: An adjustable muffler for a percussion instrument, such as a bass drum. The muffler includes a supple material which is situated contiguous to the head of the drum, one or more elastic strips to maintain the supple material in contiguous relationship with the drum head, and a cord situated to selectively withdraw successive portions of the supple material from contiguous relationship to the drum head in order to alter the degree of muffling produced. The supple material, which may be of felt, fur or any other suitable soft, flexible material, lies adjacent only a portion of the drum head bounded by a chord and the circumference of the drum head. The cord is attached through the top of the supple material and is located so that as the cord is tensioned, successive portions of the supple material are selectively withdrawn from contiguous relationship to the drum head.