A BEM program is developed for the performance analysis of axisymmetric mufflers. In the program the sub-region method is used to deal with singularity or inner boundary. The program is applied to typical axisymmjetric mufflers such as simple expansion, extended tube, perforated tube and absorptive expansion sufflers. The transmission losses of the mufflers are calculated by the program and compared with experiments. It is found that the prediction is in a good agreement with measurement, except for the absorptive muffler with parallel lining.