Transmission loss (TL) is a good performance measure of mufflers since it represents the muffler's inherent capability of sound attenuation. There are several existing numerical methods, which have been widely used to calculate the TL from numerical simulation results, such as the four-pole and three-point methods. In this paper, a new approach is proposed to evaluate the transmission loss based on the reciprocal work identity. The proposed method does not assume plane wave propagation in the inlet and outlet ducts, and more importantly, does not explicitly apply the anechoic termination impedance at the outlet. As a result, it has the potential of extending TL computation above the plane wave cut-off frequency.