A recently developed superposition approach for determining the insertion loss of a two-inlet muffler is reviewed. To validate the approach, calculated and measured insertion losses are compared for a small engine muffler with two inlets and one outlet. After which, the phasing between the two inputs is varied and the insertion loss is evaluated. Results show that the insertion loss is strongly affected by the phasing between sources at low frequencies while phasing between sources has a lesser impact at high frequencies. At the conclusion of the paper, the theory for applying the superposition approach to transmission loss is reviewed.