The largest flow velocity was in the connection pipe between main mufflers and vice mufflers. The largest pressure of the whole muffler system was at the outlet end of main mufflers. According to the result, the large noise of tail pipe was mainly caused by air flow regeneration noise, and the vice muffler was not the major component for generating airflow noise. Aimed at the large noise of tail pipe, the method of fluid dynamics was firstly applied to analyze the inner flow field of the exhaust muffler.