The acoustics of automotive intake and exhaust systems is typically modeled using linear acoustics or gas-dynamics simulation. These approaches are preferred during basic sound design in the early development stages due to their computational efficiency compared to complex 3D CFD and FEM solutions. The linear acoustic method reduces the component being modelled to an equivalent acoustic two-port transfer matrix which describes the acoustic characteristic of the muffler. Recently this method was used to create more detailed and more accurate models based on a network of 3D cells. As the typical automotive muffler includes perforated elements and sound absorptive material, this paper demonstrates the extension of the 3D linear acoustic network description of a muffler to include the aforementioned elements. The proposed method was then validated against experimental results from muffler systems with perforated elements and sound absorptive material.