The invention relates to an exhaust silencer or muffler for an internal combustion engine, in particular a silencer with the damping characteristics of a resonator with the absorptive characteristics of a dissipative silencer. The silencer of the present invention provides an improved silencer or muffler for use with an internal combustion engine that incorporates both a dissipative silencer and a resonator in a single muffler assembly suitable for use with standard automotive construction techniques.