Acoustic power transmission loss(TL) is an important performance of the muffler system. TL will be affected by the velocity of the fluid in duct since acoustic pressure varies according to the fluid velocity. In this paper, two kinds of fluid model, potential flow and turbulent flow, for the fluid flowing in simple expansion chamber are considered. The effects of their two fluid models in acoustic TL are investigated for the straight and L-shaped simple expansion chamber. In higher frequency range, the characteristics of TL of the two fluid models show different results. The variation of TL according to the fluid velocity is shown more distinctly when turbulence model is used. Turbulent flow model should be used to obtain better estimation of acoustic TL in higher frequency range.