Abstract: This invention relates to a tractor muffler structure that is mounted in an upright position and operates to keep moisture and foreign particles from entering the internal workings of a tractor cab engine. The tractor muffler structure includes (1) an inlet pipe member connectable to an exhaust pipe from an engine; (2) a basic housing assembly secured to the inlet pipe; (3) an outlet pipe member secured to the basic housing assembly to convey gases therefrom; and (4) a fluid control assembly mounted within the basic housing assembly and connected to the inlet pipe member and the outlet pipe member. The basic housing assembly resembles a canister having the inlet pipe member extended through a bottom wall and the outlet pipe member extended through a top wall. The bottom wall has a drainage hole therein to allow fluids to pass therethrough.