The common reactive muffler has poor acoustic properties in high frequency, so aluminum foam is applied to the reactive muffler and the impendence compound muffler is designed. The acoustic performance of the muffler is analyzed; the interior sound field of the muffler is modeled and meshed in the ANSYS, then they are imported into SYSNOISE, and imposed reasonable boundary conditions to carry out the analysis of acoustic performance of the muffler. The results show that, compared to reactive muffler, the muffler with aluminum foam has a higher amount of noise reduction and a wider frequency band in middle and high frequency.