A muffler design in the exhaust system is critical to provide fur low noise in shipboard spaces. In an attempt to effectively design the low noise muffler, it Is important to evaluate the performance of the muffler considering not only the noise, but also pressure drop as well. For this purpose, a test system of large exhaust mufflers fur ship propulsion systems was designed based on ISO 7235. The substitution test fur determining both the insertion loss and pressure drop of mufflers was carried out. A ship exhaust muffler is considered as a test example and the insertion loss and pressure drop were obtained.