The combination of the high-order accurate spectral difference discretization on unstructured grids with subgrid-scale modelling is investigated for large eddy simulation of a muffler at Re = 4.64 · 10 4 and low Mach number. The subgrid-scale stress tensor is modelled by the wall-adapting local eddy-viscosity model with a cut-off length which is a decreasing function of the order of accuracy of the scheme. Numerical results indicate that although the highorder solver without subgrid-scale modelling is already able to capture well the features of the flow, the coupling with the wall-adapting local eddy-viscosity model improves the quality of the solution.