A simplified method to model perforated tubes in mufflers is the equivalent transfer impedance approach. Various empirical formulas that consider the porosity, hole diameter, wall thickness, and flow type have been proposed to date. They normally work very well under the conditions that the formulas are intended for. However, there are situations that the empirical formulas may not be able to cover. In this paper, we propose a simple BEM-based numerical procedure to determine the transfer impedance from a small perforate sample, and then send the transfer impedance to the muffler BEM model for analysis purposes. Numerical results are verified in three test cases.
