The following study presents a newly developed approach for modeling perforated muffler components, such as partially perforated extended inlet/outlet elements. After evaluating the transfer matrices of all sub‐elements, the transfer matrices product is obtained by multiplication of partially perforated extended inlet/outlet elements. For acoustic impedance in the linear regime, a closed form solution of the partially perforated intruding tube muffler transmission loss was first obtained. In the case of zero mean flow, the predicted results for the various muffler configurations strongly corresponds to the measured values within the limitations of the one‐dimensional theory. By tuning the lengths and associated physical parameters to the in‐situ case of various tubular elements, one can achieve rapid and economical modeling of frequently used commercial reactive mufflers as well as mufflers for other industrial applications can be achieved. This aeroacoustic modeling ability is very useful for vehicular muffler designer especiallly during the preliminary design stages.