Abstract: An exhaust conditioning device, comprising a housing having an entrance duct, an exit duct, and a hollow interior defined within the housing between the entrance duct and the exit duct; a conical baffle carried coaxially within the housing downstream of the entrance duct and configured to form a generally outwardly extending compression chamber therebetween; and a frustoconical baffle carried coaxially within the housing downstream of the conical baffle and upstream of the exit duct and configured to form a generally inwardly extending compression chamber; wherein the conical baffle cooperates with the housing to form a conical vacuum chamber and the frustoconical baffle cooperates with the housing to form a substantially annular vacuum chamber, downstream of the conical vacuum chamber. In one form, the exhaust conditioning device comprises an exhaust muffler. Additionally, a method is disclosed.