Abstract: A muffler for an internal combustion engine includes a cylindrical casing having end plates closing the interior thereof. At least one baffle extending perpendicularly to the central axis of the casing is provided for dividing the interior of the casing into a front chamber and a tuning chamber. A tuning tube extending through the baffle places the front chamber into flow communication with the tuning chamber, and at least one exhaust gas inlet pipe extends into the front chamber through one of the end plates in coaxial relationship with the tuning tube. At least one exhaust gas outlet pipe is provided through the one end plate in parallel relationship with the inlet pipe. Furthermore, one or more openings are provided in the baffle in coaxial relation to the exhaust gas outlet pipe.