With the modernisation of transport during the period of industrial urbanization, vehicles on the road are increasing, and it brings noise disturbances caused by the internal combustion engine of vehicles. This study involves the acoustical model development and analysis of the vehicle muffler. In this study, the resonator type of muffler is considered, and the transmission loss (TL) is used as the parameter to evaluate the acoustic performance of the muffler. The muffler CAD model is created using Solid works, and the acoustical analysis is conducted using COMSOL Multiphysics. The developed muffler model is tuned several times to obtain the optimum TL. The study yielded a wide range of TL across a range of frequencies. It is found that constrictions to the intake and exhaust pipes generated a higher TL by ~20dB than the original dimensions. Using an acoustic dampener further increases the TL of the muffler with a maximum increase of 18%. The inclusion of an acoustic dampener paired with the reduced diameter of the intake and exhaust pipes resulted in the analytical model generating the highest TL in the resonator muffler.