A pressure support system having enhanced noise reduction and a valve assembly for use in pressure support system. The pressure support system includes a pressure generator having an inlet and an outlet. A first conduit defining a tortuous path is coupled between a gas source and the inlet of the pressure generator. A second conduit coupled to the outlet of the pressure generator delivers the flow of gas from the pressure generator to a patient. A valve assembly communicates gas from the second conduit to the first conduit to control the pressure or a rate of the flow of gas in the second conduit. By communicating gas from the second conduit to the first conduit, the noise associated with exhausting gas from the second conduit is muffled by the tortuous path of the first conduit.