A noise attenuation system is disclosed for use in a structure having a recessed fixture mounted therein or other unit which creates a hole in the structure in which it is secured, such as a ceiling. The noise attenuation system is constructed to permit the absorption of noise emitted into the structure from the mechanism. The noise attenuation includes a noise absorbing muffler positioned within the structure in an area substantially surrounding the mechanism. The noise absorbing layer includes an outer barrier layer that limits the passage of sound waves emitted from the mechanism therethrough. The noise absorbing muffler further includes a noise absorbing layer positioned adjacent the outer barrier layer. The noise absorbing layer absorbs a predetermined amount of sounds waves emitted from the recessed fixture. Additionally, an optional noise absorbing layer, or equivalent decoupling material can be included to decouple the barrier from the structure for low frequency noises.