Exhaust noise from engines is one of component noise pollution to the environment. Exhaust systems are developed to attenuate noise meeting required db (a) levels and sound quality, emissions based on environment norms. Hence this has become an important area of research and development. Most of the advances in theory of acoustic filters and exhaust mufflers have been developed in last two decades. Mufflers are important part of engine system and commonly used in exhaust system to minimize sound transmissions caused by exhaust gases. Design of mufflers is a complex function that affects noise characteristics, emission and fuel efficiency of engine. Therefore muffler design becomes more and more important for noise reduction. The objective of the paper is to propose a simple in construction, effective silencing device, which can achieve good results in minimizing the noise. The acoustic analysis is one of the methods which help to analyses the sound level at the tail pipe. This optimization revises acoustic analysis of muffler using Finite Element Analysis. The muffler is modeled in 'PRO E Wildfire 5.0 and 'COMSOL MULTIPHYSICS' is used for acoustic analysis. Effect of extrusion of inlet and outlet pipe inside the chamber and also the position of the extra inlet tube (i.e. divided inlet) to the chamber and then optimized this parameter to get the minimum sound pressure level (SPL) or maximum transmission loss (TL). The effect of SPL on the walls of the muffler is not considered. The material of the muffler is also not considered. This optimized model of elliptical muffler is manufacture and then validate with the experimental analysis.