Confronted with noise disturbance during transmission of vehicle exhaust air, several mufflers have been designed to control the noise and improve the transmission characteristics. In order to optimize the noise control and attenuation quality, the internal geometry, inlet and outlet pipe diameters of a designed muffler were varied and the performance evaluated using finite element method (FEM). Furthermore, 2mm diameter equal circular perforations were introduced in the resonator chamber to verify the effect on the transmission loss characteristics. The results show that the performance of the muffler with inlet pipe diameter variation is significantly better (68dB) than the standard muffler (55dB) in controlling and reducing acoustic wave propagation within the same frequency range of (200~580Hz). The performance improved further to 70 dB by the introduction of circular perforations in resonator chamber. However, with the variation in the outlet diameter increase the performance of the muffler was 55dB but within a higher frequency range of 220~680Hz which is not reliable for acoustic wave propagation control. The average transmission loss performance of the designed mufflers were 48.62, 47.77, 39.01 and 37.77dB for the resonator chamber perforation, inlet pipe diameter increase, outlet pipe diameter increase and standard muffler respectively. Therefore, the designed muffler with resonator chamber perforations is the best for optimal acoustic wave control.