Recently air pollution has become an important issue. So, as tile number of vehicles increases, the noise pollution has become one of the most serious social issues nowadays. It is a muffler, which is one of the vehicle components. that has the hugest impact on the noise from the vehicle. And it also has a direct influence on the engine performance. So lately the research is proceeding on tile semi-active muffler which can control the back pressure variably by setting up the exhaust variable valve in the baffle to improve its internal structure. The inner parts of muffler which consist of a baffle, pipes and etc. appear to have the complicated turbulence phenomena by the pulsational wave of an unsteady state in the engine and by the structural characteristics of the inner parts. To analyze these phenomena, it is required to have an analysis of its constant quantity and quality. Therefore this study is to analyze with PIV measurement which can analyze the time and space variables, not with the point measurement method like former multi-point anemometer. It is to suggest proper design variables which need to make internal structure of the muffler improve though comparison between the passive type muffler and the semi-active muffler by fabricating a muffler which can be visualized.