An exhaust system for an engine includes an exhaust pipe connected to an exhaust port of an engine and a muffler attached to the exhaust pipe and configured to reduce exhaust noise. The muffler includes an inner cylinder part connected to the downstream end of the exhaust pipe, an outer cylinder part configured to cover an outside of the inner cylinder part and noise absorbing materials disposed between the inner cylinder part and the outer cylinder part. A plurality of first communication holes providing communication between an inside and an outside of the inner cylinder part is formed in an upstream portion of the inner cylinder part. A plurality of second communication holes providing communication between the inside and the outside of the inner cylinder part is formed in a downstream portion of the inner cylinder part. Guide walls extend toward the inside of the inner cylinder part.