The design of suction muffler for compressor aims to achieve a maximum noise reduction and a minimum pressure loss. Until now, the design process has been performed experimentally rather than theoretically. In this paper, to achieve the maximum noise reduction and minimum pressure loss. we studied the effect of the shape and volume of the expansion tube of the muffler on TL and pressure drop. We made an extensive use of computer program such as SYSNOISE. FLUENT, and STAR-CD to calculate the TL and pressure distribution of suction muffler. The design of the muffler is optimized with respect to flow loss and TL. Experiments are performed to check the result of design change, which proves satisfactory results. It is expected that this process can reduce time to design a muffler in the fields.