This invention relates to sound attenuating mufflers, and more particularly to sound attenuating mufflers for dampening sound waves of various frequencies above a pre-selected cut-off frequency. Specially positioned acoustical insulation is provided to partially attenuate sound waves of a relatively low frequency. The insulation is carried in a chamber having one dimension of sound wave travel on the order of one-tenth the wavelength of a preselected cutoff frequency above which sound attenuation is desired. An adjacent chamber substantially free of insulation has one dimension of sound wave travel on the order of one-quarter wavelength of the cutoff frequency.