Two mufflers for a large-size sedan are suggested aiming (1) sporty-sound and (2) quiet-sound as well as both satisfying low back-pressure and low manufacturing cost. Transmission loss prediction considering heat and flow may increase the accuracy and reduce the development cost in muffler design; thus, GT-power prediction considering heat, flow, and acoustics is utilized. By understanding the fundamentals of flow-acoustic theory in small orifice(hole), an effective muffler design concept is proposed. Vehicle tests show the consistence with predictions for sound; also a back-pressure test bench confirms the advantage in pressure drop for both suggested mufflers. Those suggested mufflers also have advantages in manufacturing cost due to simplicity of the design.