A muffler is provided that air or gas flows through to attenuate acoustic oscillations and reduce sound levels. An inner vortex and an outer vortex are created within the device that reduce noise within the rotating flow of gases. The gases flow in the outer vortex from an inlet in a live end of the housing toward a dead end of the housing. A projection is provided in the dead end of the housing that creates a low pressure area that causes the formation of the inner vortex flowing from the dead end toward the live end to an outlet.