The performances of the simple expansion, perforated tube, and conical-connector type as an exhaust muffler are shown in this study. Applying a model in which the method of four-pole parameter is used makes theoretical estimation of the insertion loss. Experiment is performed for the measurement of the insertion loss under four cases according to the variation of the tail pipe length. By comparing the theoretical prediction with the experimental results, the validity of the modeling using the method of four-pole parameter is verified. The personal computer simulation programs for the above mentioned theory on the muffler design have been developed and exhaust sound level measurements have been carried out for simple expansion muffler, conical-connector muffler, perforated tube mufflers and the combined type of conical-connector and simple expansion muffler. The measured results for attenuation characteristics of noise for each muffler are compared with the computed theoretical results to verity the confidence and applicable limits of the theoretical equation derived.