The need for an active exhaust moise controller has been growing as an reinforcement of exhaust noise regulation, high power output and improvement of average fuel economy. In this study, for development of this active exhaust noise controller, the implementation of a composition of realtime control algorithm for active exhaust noise control and the construction of simulator for realtime control algorithm for active exhaust noise control has been investigated. Also, in order to implement active exhaust noise control with this simulator, the feasibility model for control of vehicle exhaust noise control is suggested.