In an exhaust muffler using a double communicating tube as a communicating tube between expansion chambers, the exhaust muffler controls exhaust gas so as not to flow directly between intake and exhaust ports of an inner communicating tube and an outer communicating tube to thereby utilize the volume of the expansion chamber sufficiently. On one end side of the double communicating tube facing into a second expansion chamber, a distal end opening of the inner communicating tube functions as an intake port of an inside passage. A closing member for closing an end in the axial direction of an annular passage is provided in or in the vicinity of a distal end opening of the outer communicating tube. An exhaust port for opening the annular passage outwardly in the radial direction is provided between the closing member of the outer communicating tube and a first partition wall.