Commonly used commercial simulation software SYSNOISE and ANSYS is run on a single machine (can not directly run on parallel machine) when use the finite element and boundary element to simulate muffler effect, and it will take more than ten days, sometimes even twenty days to work out an exact solution as the large amount of numerical simulation. Use a high performance parallel machine which was built by 32 commercial computers and transform the finite element and boundary element simulation software into a program that can running under the MPI (message passing interface) parallel environment in order to reduce the cost of numerical simulation. The relevant data worked out from the simulation experiment demonstrate that the result effect of the numerical simulation is well. And the computing speed of the high performance parallel machine is 25 ~ 30 times a microcomputer.