MUFFLER CUTTER

A muffler cutter exhibits an excellent heat-insulating capability and an excellent sound-absorbing capability, and can improve the exhaust sound quality. The muffler cutter is fitted to a tailpipe of a vehicular exhaust system, the muffler cutter including: an exhaust pipe, a plurality of through-holes being formed in a side wall of the exhaust pipe; a tubular heat shield plate that is provided around the exhaust pipe coaxially with the exhaust pipe; and a sound-absorbing heat insulator that is provided between the exhaust pipe and the tubular heat shield plate, the sound-absorbing heat insulator being partially provided between the exhaust pipe and the tubular heat shield plate so as to have a curved shape, a closed space having a curved shape being formed between the exhaust pipe and the tubular heat shield plate in an area in which the sound-absorbing heat insulator is not provided, and the distance between the exhaust pipe and the tubular heat shield plate in an area in which the closed space is formed being 1 to 50 mm.