n this study, a new approach is presented for modeling concentric partially perforated intruding tube mufflers. For acoustic impedance in the linear regime, a closed form solution of the partially perforated intruding tube muffler transmission loss was first obtained. With this restriction and in the case of zero mean flow, excellent agreement between predicted and experimental results for various muffler configurations demonstrates the utility and potential of the modeling approach used in the present study. By tuning the lengths and associated physical parameters to the in-situ case of various straight-through tubular elements, one can achieve rapid and economical modeling of those that are frequently used in many commercial reactive mufflers. This modeling ability is very useful to a muffler designer especially in the preliminary design stage.