The performance of muffler can be improved for a frequency range of interest by moving inlet and outlet locations. And optimal location of inlet and outlet can be determined to improve the acoustic performance. The optimum design using FEM, however, may take a very long time and be very hard to take inlet and outlet locations as design variables. In this paper, the acoustic performance of reactive type single expansion chamber muffler is predicted using higher order mode theory. The sensitivity analysis of transmission loss with respect to the location of inlet and outlet is suggested. And the acoustic power transmission coefficient for a frequency of interest is used as cost function. Optimum location of inlet and outlet is determined to minimize cost function by using SUMT algorithm.