Abstract: A sound attenuating device is provided for use in reducing sound levels associated with a sound source, such as an internal combustion engine. The noise attenuating device, for example, is connected to the exhaust pipe of the engine and receives sound waves and a fluid flow of exhaust gas therefrom. The sound attenuating device includes a housing which defines an interior chamber, an inner deflector assembly extending centrally through the chamber, and a diverter arrangement near an inlet of the housing. The inner deflector assembly is formed from a longitudinal stack of spaced apart tapered deflectors such as inner cones which extend centrally through the chamber and define an annular passage radially between the inner cones and the housing wall. The diverter arrangement diverts the fluid flow to the annular passage.