The finite element model for automotive muffler analysis is improved by modifying the boundary condition of outlet and the mesh of finite element model. The model minimizes the difference between transmission loss from analysis and that from experiment. Four different boundary conditions and the four types of finite element model are tested to find out the best one of those. From the case study it is verified that the bevel of transmission loss can be changed by the variation of radiation impedance value. Also the resonance or anti-resonance frequencies of transmission loss can be shifted by the variation of finite element mesh. An improved finite element model of muffler is proposed in consideration with the accuracy and the computing time of analysis.