A muffler which reduces noises of a wide frequency band with a simple structure. Sound waves of an intake duct enter into and are received in a resonance box via a branch pipe. At the branch pipe, a movable body slidingly abuts a peripheral portion of an opening of a cut-out portion. Due to the movable body rotating, a range of opening/closing of the cut-out portion is changed, and a length of a neck portion formed by the branch pipe and an arc-shaped plate, and a lateral cross-sectional surface area of a distal end of the neck portion, are changed.