Abstract: A muffler construction for an internal combustion engine. The muffler includes a housing having an inlet to receive exhaust gases from the engine and having an outlet for the discharge of gases. Located between the inlet and the outlet are a pair of baffles which are disposed in parallel spaced relation and the space between the baffles defines a central chamber. The upstream baffle is provided with a central opening, while the downstream baffle has a closed central portion aligned with the opening in the upstream baffle. Louvered openings are provided in the downstream baffle radially outward of the closed central portion. The exhaust gases pass through the opening in the upstream baffle, strike the closed central portion of the downstream baffle, are deflected outwardly in the central chamber, and then pass through the louvered openings to the outlet.