Abstract: A muffler includes three or more concentric pipes which convey exhaust gases from an input end of the muffler to an output end of the muffler. The exhaust gases reverse direction as they pass from a first pipe into a second pipe, and again as they pass from the second pipe into the third pipe. After the exhaust gases have reversed direction twice, they exit the muffler. Perforated portions of the three concentric pipes can be used to allow exhaust gases to pass from one pipe into another.