Sound is one of the forms of mechanical energy and the two main characteristics of sound are intensity or power and frequency or wavelength of sound.their performance against the incoming sound wave, industrial silencers can be divided into two general groups of resonating and absorption silencers, the main difference between these silencers is the release of sound energy from the channeling system, which is one of the common examples of the use of resonating type silencers, their use in It is the Internal combustion engines that distinguish absorption silencers from the resonator type based on the fact that the main and visible part of the act of muting the sound is achieved by changing sound energy to heat energy.The goal of this article is to design a muffler based on the breaking of sound frequencies resulting from the movement of fluid in the exhaust output of vehicles, which leads to a reduction of at least 50 db of sound and gives the operator enough peace and concentration. In this article, after examining three types of mufflers, absorbent mufflers that use the properties of porous absorbent material to absorb passing sound and are the simplest form of mufflers, have been selected, analyzed and reviewed and are suitable for the OM457 engine of Idem Industrial Company. It designed for maximum inlet exhaust temperature is 520 and for the maximum kW power is 315 with the maximum discharge relative pressure of 185 mbar for homogenization with the standard atmosphere.