Abstract: A muffler which does not require a low-frequency Helmholtz resonator includes an outer shell and first and second heads for closing the inlet and outlet ends, respectively, of the shell. First, second and third baffles are disposed internally of the shell and extend transversely therein. An outlet end chamber is defined between the inlet head and first baffle. A second chamber is defined between the first and second baffles. A third chamber is defined between the second and third baffles. An inlet end chamber is defined between the third baffle and outlet head. An inlet conducting tube extends longitudinally of the shell through the inlet head and the first, second and third baffles and opens into the inlet end chamber. An outlet conducting tube extends through the outlet head and the first, second and third baffles and opens into the outlet end chamber. An aperture in the first baffle acoustically couples the outlet end chamber and second chamber.