This paper investigates the noise transmission performance of industrial mufflers widely used in ships based on the CAE modeling and simulation. Since the industrial mufflers have very complicated internal structures, the conventional Transfer Matrix Method (TMM) is of limited use. The CAE modeling and simulation is therefore required to incorporate commercial softwares: CATIA for geometry modeling, MSC/PATRAN for FE meshing and LMS/SYSNOISE for analysis. Main sources of difficulties in this study are led by complicated arrangement of reactive elements, perforated walls and absorption materials. The reactive elements and absorbent materials are modeled by applying boundary conditions given by impedance. The perforated walls are modeled by applying the transfer impedance on the duplicated node mesh. The CAE approach presented in this paper is verified by comparing with the theoretical solution of a concentric-tube resonator and is applied for industrial mufflers.