Aiming at a muffler of a 400 all terrain vehicle(ATV), a vibration model and an acoustics model of the muffler were built by finite element method(FEM). The vibration and acoustics characteristic analysis of the muffler are carried out according these models, it shows the 3D model is exact and it is possible to generate regeneration noise. Acoustics model can help to know further about the characteristic of each chamber and intention of the designer. According the demand of factory, some projects of improvement are offered. The final result of road test proves that he improved muffler is feasible.