Abstract: A muffler having a low frequency silencing element therein that can be contained within the spatial limitations of a conventional muffler without increasing the back pressure. The low frequency silencing element includes a plurality of axially extending transfer tubes thus allowing the low frequency silencing element to function effectively while the exhaust gas flow is directed through the transfer tubes. Different numbers and different diameters of transfer tubes can be used. The outlet section of the transfer tubes can be used to create a high frequency resonator, if desired. Dispersive silencing elements can also be used without a significant increase in back pressure.