A muffler for an internal combustion engine having a housing with an inlet end with an inlet opening formed for a flow of exhaust gases into the housing and an outlet end with an outlet opening formed for a discharge of exhaust gases from the housing; at least a first chamber, a intermediate and a last chamber sequentially arranged within the housing, the intermediate chamber containing a deflection element; a pipe passing longitudinally through the first chamber so as to open at its downstream end into the intermediate chamber, thereby directing the exhaust gases toward the deflection element; and a perforated pipe extending through the last chamber, the perforated pipe having an upstream opening into the intermediate chamber and configured to channel the exhaust gas to the outlet opening. A sound-attenuating material is deployed in at least one of the first chamber, the intermediate chamber and the last chamber.