A quasi-one-dimensional approach is presented to analyze three-pass mufflers with perforated elements using numerical decoupling. The approach is further developed to include mufflers with ducts extended into the end cavities. Theoretical predictions are compared with experiments for three different muffler configurations, one fabricated and two commercially available mufflers, and shown to agree reasonably well. The effect of porosity, length of the end cavities, and expansion chamber diameter are studied. Also, the effect of ducts extending into the end cavities are investigated.