Abstract: Starting from the one-dimention theory and taking into account the nonlinear acoustic resistance of perforated construction on the tube wall, author derives a relationship between the sound pressure and the propagation distance in tube. Analysis shows that in the region of resonance, the attenuation of sound pressure with the distance becomes slow in comparason with the prediction based on the linear acoustic resistance. It means that in this region the performance of sound reduction of the resistance-type of muffler becomes weak when taking into account the nonlinear acoustic resistance under the higher sound pressure in tube.