Abstract: A muffler assembly for use in an air conditioning system includes a muffler conduit for receiving pressurized fluid and a valve in fluid communication with the muffler conduit. The valve is moveable between closed and open positions in response to a pressure differential in the muffler conduit. In one example, the valve includes a valve member and a magnetic member that magnetically influences movement of the valve member. In one example method of making a muffler assembly, the valve is arranged at least partially within the muffler conduit. The conduit includes first and second tube portions that are formed in a spinning operation.