This study is focused on the development of a new muffler. A control valve installed in the exhaust system is operated by torsion springs, and its open angle is controlled automatically corresponding to the engine operating conditions. A control valve and a control muffler sensing exhaust-gas pressure are made f3r developing a new muffler. The experiments were done using an exhaust system simulator having the same pulsation wave frequency and similar pulsation propagation characteristics of a real exhaust system. The purpose of this study is to develope a new muffler system which has improved noise reduction quality and less power loss than conventional mufflers and electronic-control mufflers. Finally the characteristic of noise compared with conventional muffler and muffler sensing exhuast-gas pressure.