This study is focused on the development of a new muffler. A control valve installed in the exhaust system is operated by torsion springs, and its open angle is controlled automatically corresponding to the engine operating conditions. The experiments were done using an exhaust system simulator having the same pulsation wave frequency and similar pulsation propagation characteristics of a real exhaust system. The purpose of this study is to develop a new muffler system which has improved noise reduction quality and less power loss than conventional mufflers and electronic-control mufflers.