This study represents numerical study on the thermal and fluid flow characteristics of exhaust gas in a motorcycle muffler. The engine generates 125cc of displacement. Numerical analysis with computational fluid dynamics(CFD) was carried out to investigate the exhaust gas that flow into a motorcycle muffler. The STAR-CD S/W used to analyze three dimensional steady state and transient in a muffler. The Navier-Stokes Equation is solved with SAMPLE and PISO method in cartesian coordinates system. As the numerical result, it could be confirmed pulsating pressure generated from inlet of muffler become closer to the atmospheric pressure through baffle. Also the numerical result was almost identical to experimental result and, through the comparison, the reliability of numerical result was confirmed.