Noise of internal combustion engine is the main source of noise pollution, and mufflers are the main means to reduce exhaust noise of internal combustion engine. In the process of improving the acoustic performance of the exhaust muffler based on the three-dimensional numerical method, the influence of the high speed and high temperature airflow discharged by the engine in the actual working process on the acoustic performance of the exhaust muffler is often ignored, which leads to the obvious deviation between the predicted results and the actual situation. In this paper, based on the structural optimization design of the straight-through perforated pipe resistance muffler, the noise characteristics of the straight-through perforated pipe resistance muffler with perforated corrugated lining was analyzed considering the airflow velocity and temperature inside the muffler. The influence of temperature and velocity fields on the acoustic performance of muffler was studied by using numerical simulation method, which takes the solution results inside muffler as boundary conditions of sound field analysis. The influence of changing the internal structure of muffler on the aerodynamic performance of muffler was discussed, and the pressure loss is analyzed. The research has shown that adding perforated corrugated lining inside muffler could effectively improve the transmission loss of muffler and the noise reduction performance of prototype straight-through perforated pipe-resistant muffler.