Exhaust system and muffler

An exhaust system for use with an engine having a first row of cylinders and a second row of cylinders, the exhaust system comprising:

• a first pipe configured to receive exhaust from the first row of cylinders;
• a second pipe configured to receive exhaust from the second row of cylinders;
• and
• a muffler comprising:
• a first tube defining a first inlet and a first outlet spaced apart from the first inlet, wherein the first inlet is in fluid communication with the first pipe;
• a second tube spaced apart from the first tube, the second tube defining a second inlet and a second outlet spaced apart from the second inlet, wherein the second tube is in fluid communication with the second pipe;
• a third tube disposed at least partly around the second tube, the third tube defining a third outlet spaced apart from each of the second inlet and the second outlet, wherein the third outlet is in fluid communication with the second outlet of the second tube;
• and
• at least one outlet tube in fluid communication with the first outlet and the third outlet.

A muffler for use with an engine, the muffler comprising:

• a first tube defining a first inlet and a first outlet spaced apart from the first inlet, wherein the first tube is configured to receive exhaust from the engine at the first inlet;
• a second tube spaced apart from the first tube, the second tube defining a second inlet and a second outlet spaced apart from the second inlet, wherein the second tube is configured to receive exhaust from the engine at the second inlet;
• a third tube disposed at least partly around the second tube, the third tube defining a third outlet spaced apart from each of the second inlet and the second outlet, wherein the third outlet is in fluid communication with the second outlet of the second tube;
• a housing at least partly enclosing the first tube, the second tube and the third tube, the housing defining a common chamber in fluid communication with the first outlet and the third outlet;
• and
• at least one outlet tube in fluid communication with the common chamber.