The object of this study is to develop the computer program to predict the transmission loss of a perforated tube muffler with mean flow, and to investigate the influence of porosity and mean flow on the performance of the muffler. The numerical model is made by dividing the muffler into small segments and estimating the transfer matrices for each segment. The computer program is developed for the calculation of the transmission loss of a through-or cross-flow perforated muffler. The experiment is performed for the measurement of the transmission loss and/or the pressure drop for various porosity and flow velocity. From the comparison between computation and experiment, is known that the numerical model agrees well with the experimental result. The effect of porosity and flow velocity on the acoustic performance and the flow resistance of a muffler is presented.