Having the premise of the certain acoustic performance, a muffler should make the pressure loss as small as possible. A simulation model of a fork truck muffler with a complex structure is established. Based on the finite volume method, multidimensional numerical simulation regarding velocity field and pressure field of steady flows for a muffler is performed using CFD (computational fluid dynamic method). Flow characteristics and pressure distribution of the muffler are analyzed. It is found that the vortex inside the muffler creates a great pressure loss. With the increases of inlet gas flow rate , the pressure loss of the muffler increases gradually. The internal structure of the muffler is redesigned for obtaining the optimized structure on the basis of analysis. The influences of the inner tube length on the flow and pressure loss of muffler are researched. The study will provide a theoretical basis for designing a complex muffler.