This paper discusses prediction of the sound pressure level produced by simple engine exhaust systems(plain pipe, plain expansion chamber pipe, plain expansion chamber with internally extended inlet and outlet pipe, perforated pipe enclosed in a plain expansion chamber) and a computer program has been developed which predicts the sound pressure level and the frequency spectrum. The program utilizes unsteady flow gas dynamic theory and acoustic theory to predict the pressure-time history in the exhaust system and the mass flow rate-time history at the open end of the system and the sound pressure levels(1/3 Octave band levels) and the frequency spectrum in semi-anechoic room. The predictions are compared with measured levels and show a high degree of correlation.