Gas flow and sound control valve for an exhaust system of an internal combustion engine comprising a housing including an inlet, a first outlet, and a second outlet, and a valve member arranged within the housing for forming a first conduit connecting the inlet to the first outlet and/or a second conduit from the inlet to the second outlet, wherein the valve member can be moved relative to the housing between a first predetermined position in which the valve member closes the second conduit and a second predetermined position in which the valve member closes the first conduit, whereby the valve member is rotatable around a valve axis aligned parallel, in particular coaxial, to a centerline of the inlet.