An acoustic transmission loss analysis method for mufflers with complex geometry is developed using MSC/NASTRAN on the basis of acoustic-structural analogy and two-microphone method. In this study, mufflers with simple and complex shapes are analyzed using this method and compared with theoretical and experimental results to verify it. Applying this method to design of discharge muffler in a rotary compressor, we obtained 2dB(A) of noise reduction in the range of lower than 1300Hz. Futhermore, adopting this technique for a suction muffler in reciprocal compressor, more than 10dB(A) noise reduction at 500Hz, and in total, 3dB(A) noise reduction is achieved.