A muffler for an exhaust system of an internal combustion engine comprises: a casing having an inner space, an inlet pipe for sound to enter the muffler, an outlet pipe for sound to exit the muffler, and a separation wall arranged to extend from the inlet pipe to the outlet pipe and being embodied in a manner such as to define first and second acoustical ducts extending through the casing to allow sound propagating along the first acoustical duct to enter the inner space of the casing and to thereafter exit the inner space of the casing again, and to allow sound propagating along the second acoustical duct to acoustically bypass the inner space of the casing.