Abstract: A system and method of attenuating noise generated in a multicylinder internal combustion engine as a result of opening and closing of the exhaust and intake valves in which cross passages extend between regions of the exhaust and intake manifolds adjacent the exhaust and intake valves of different cylinders in which the exhaust and intake valves open at approximately the same time. The acoustic waves of the noise caused by opening of the exhaust and intake valves respectively are set in mutual opposition to each other to thereby substantially cancel each other. A low mass flexible diaphragm in each cross passage prevents cross flow of exhaust gases while allowing transmission of the acoustic waves. Porous plugs restrict flow to the diaphragm while being sufficiently open to allow free transmission of the noise sound waves to the diaphragm to not impair the mutual cancellation process.