An exhaust system provides the benefits of equal or near equal length exhaust pipes for vehicles (for example with transverse engines) having differing length exhaust pipes connected with a single muffler. In accordance with the invention, the muffler has separate first and second internal inlet pipes which have lengths differing by a predetermined length dimension equal or nearly equal to the difference in exhaust pipe lengths. The inlet pipes are connected so that the total lengths of the pairs of inlet pipes and connected exhaust pipes provide a total length of exhaust flow path which is generally equal for gas flow from both engine banks to the interior of the muffler. An optional feature is dual restricted and valve-controlled outlet flow paths which maintain a minimum back pressure at low flows to aid EGR distribution and allow high flow rates at low back pressure for high performance output of the engine with a performance sound.