The invention provides a silencer and a manufacturing method therefore as well as a refrigerator and aims at solving the problem of poor noise reduction of the prior art. The following technical scheme is adopted: the silencer comprises an outer tube and an inner tube, the two of which sleeve each other; one end of the inner tube is connected with a refrigerant inlet pipe, while the other end of the inner tube is closed, the outer tube is connected to a refrigerant outlet pipe, and a plurality of silencing holes are formed in the peripheral wall of the inner tube. The invention also provides the manufacturing method of the silencer and a refrigerator with the silencer. The silencer is manufactured by using common copper tubes and a simple and convenient process based on an opposing-jet acoustic noise elimination principle, and once the silencer is applied to the refrigerator, the jet energy can be effectively released and attenuated, and the noise of a certain frequency band is further reflected and filtered, and consequently, the jet noise can be effectively reduced and the satisfaction of a user can be improved.