An acoustical shape optimization problem is formulated for optimal design of a perforated reactive muffler with offset inlet/outlet. The mean transmission loss value in a target frequency range is maximized for an allowed pressure drop value between an inlet and an outlet. Partitions in the chamber are divided into several sub-partitions, whose lengths are selected as design variables. Each sub-partition has the same number of holes, whose sizes are equal. A finite element model is employed for acoustical and flow analyses. A gradient-based optimization algorithm is used to obtain an optimal muffler. The acoustical and fluidic characteristics of the optimal muffler are compared with those of a reference muffler. Validation experiment is carried out to support the effectiveness of our suggested method.