The muffler is used to eliminate the air dynamic noise and it’s characteristic is reducing or keeping from noise spreading outside. According to the measured exhaust noise from experiment, this study investigates the structural design and performance of muffler by using finite element method (FEM). First, the analytic solutions of transmission loss of four basic-type mufflers are determined to verify the analysis results by using FEM. By changing the geometry and dimension of original muffler the affection of geometry style and parameter of muffler on noise elimination are generalized, which can be the design basis of muffler to conform the demand of reducing noise frequency.