An adaptive muffler with a flexible internal structure is considered. Flexibility is achieved using controlled flow valves. The proposed adaptive muffler is able to adapt to changes in engine operating conditions. It consists of a Helmholtz resonator, expansion chamber, and quarter wavelength resonator. Different combinations of the control valves' states at different operating conditions define the main working principle. To control the valve's position, an active noise control approach was used. With the proposed muffler, the transmission loss can be increased by more than 10 dB in the selected frequency range.