The invention relates to a muffler for an exhaust system of an internal combustion engine, consisting a housing having at least one exhaust inlet and at least one exhaust outlet and having at least two pipes at the inlet end or at the outlet end, at least one of which is switchable by a control device at least between an open state and a closed state and is acoustically coupled to a silencer system, such that the silencer system is active when the switchable pipe is opened as well as when it is closed and has a different damping characteristic when the switchable pipe is opened than when the switchable pipe is closed.