To reduce backpressure for improving engine power in exhaust system, a large difference of pressure is required, but this is in conflict with the requirement for reducing exhaust noise that needs a small pressure difference. In this paper, the controllable muffler designed by simplifying the structure of the exhaust system has a low backpressure and a proper sound specification to the rotation of engine. The exhaust system in conventional studies has been designed to have maximum noise reduction over the whole driving domain, but due to its complex structure this led to increased backpressure. If the muffler is designed according to the driving frequency, which is a dominant noise component in stationary driving speed, the backpressure is reduced due to the simplified structure of the muffler. Furthermore, a multi-mode muffler able to change structure with varied driving speed was designed.