A muffler system is provided for use with an auxiliary power unit. In one embodiment, and by way of example only, the system includes an outer can, an annular baffle, and a tube. The outer can has a sidewall including a forward end, an aft end, and a cavity extending therebetween. The sidewall is disposed about a first longitudinal axis, and the cavity has a first cross-sectional area and a smaller second cross-sectional area. The annular baffle is coupled to and extends radially inward from the outer can sidewall and has an opening that is disposed about a second longitudinal axis that is non-coincident with the first longitudinal axis. The tube extends through the annular baffle opening and is spaced apart from the annular baffle to define a radial gap therebetween, comprises acoustic material, and has a length and a substantially uniform cross-sectional area along the length.