Exhaust system by reinforcement of environment regulation came to the foe study necessity. And Exhaust system has necessary to increase the engine performance and silence. From this cause, Automobile has significantly considered production expense. this study makes process for checking the characteristics about Exhaust variable valve within muffler. Variable valve might reduce the baffle within muffler, It was possible to remove the front muffler. Therefor, To miniaturize a size of muffler might be increased by performance through cost-cutting effect and controling of back pressure. Because the Study on Variable valve installed within muffler, to measure the real data was hardly resulted one of the assignments. From manufactured conduct device, might measure data one of piece which was up-graded of problem. Considering to these point, stressed pressure distribution has analyzed on cross section, floating characteristics about velocity distribution around variable valve using analysis as computational fluid dynamics of Ansys with completed measurement data.