4-Pole parameter method based on an acoustic theory is very popular for the analysis of the acoustic behavior of the car exhaust system. However, this method is applicable only for the simple shape of acoustic elements of the muffler. Numerical methods such as FEM(Finite Element Method) or BEM(Boundary Element Method) can also provide acceptable results for the acoustic analysis of the car exhaust system. Even though these numerical methods have benefits for the analysis of complicated shape of acoustic elements of the muffler, time consuming is another problem during modeling and numerical calculation. Combining benefits of both methods, the new code called the hybrid method for car exhaust system is introduced. And the developed code is utilized for calculation of the transmission loss of a main muffler of an automobile comparing with the experimental results.