A system and method for dissipating at least one pressure wave in an exhaust gas flow is disclosed. A vehicular exhaust system directs the exhaust gas flow through a plurality of coaxial and perforated generally cylindrical tubes contained within an insulated canister towards a perforated partition plate. Through a series of apertures in the tubes and plate, the at least one pressure wave is dissipated such that sound attenuation is achieved without output loss from the engine.