In automobile exhaust systems, compression waves develop into shock waves under a certain condition and then seem to generate large and jarring exhaust noises. This paper describes the mechanism of the transition of compression waves into shock waves in detail. In the present experiment, a periodic wave generator was designed and constructed for this purpose. Pressure measurements were carried out along the straight pipe connected to the wave generator in order to observe compression waves developing into shock waves. The numerical simulation was also conducted using the TVD scheme. The results were compared with the present experiment. A good agreement was obtained between the numerical simulation and the experiment. Subsequently it was found that the entropy is not conserved near shock wave formation and the application of a linear acoustic theory is thus restricted in this case.