Automotive exhaust systems give a major contribution to the sound quality of a vehicle. The principal sources of noise in automotive engines are intake noise, radiator noise, combustion noise, exhaust noise etc. Out of these exhaust noise is predominant and it is to be controlled. Computational Fluid Dynamics is the current trend on automotive field in reducing the cost effect for the analysis of various models. The suitable design and development of exhaust muffler will help to reduce the noise level, at the same time performance of the engine should not be affected. Mechanical performance of the perforated muffler can be controlled by the porosity and distribution of holes. Three different types of new reactive perforated tube mufflers have been modelled and pressure and velocity boundary input has been given and outputs are taken this output are compared with experimental measurements the reactive perforated tube muffler1 considerably reduce the exhaust noise of internal combustions engine.