The exhaust muffler is designed to reduce the engine noise with the minimum back pressure. It is composed of several elements, and we chose the five types of muffler elements : expansion, extended, offset, reversal, and perforated type. These elements are modeled with I-DEAS, and the transmission loss is analyzed with SYSNOISE, and the back pressure with STAR-CD. We verified the numerical results of transmission loss and pressure loss by experiments for the case of extended muffler. We find a database with the numerical results, which can be used in the design of exhaust muffler in the field.