At the idle engine speed, the exhaust discharge noise is influenced by resonances in the whole system, which is composed of connecting pipes and silencers. This pipe resonance radiates a high level of low frequency discharge noise, which is dominated by the low order harmonics of the engine firing frequency. This low frequency noise deteriorates the vehicle's interior noise level and quality. The following study attempted to optimize the layout of an exhaust system to minimize low frequency noise by changing the position of silencers and the lengths of inlet and outlet pipes in each silencer. After modeling the exhaust system using four-pole parameters, the acoustical performance of the system was evaluated using the system insertion loss. In the optimization, the virtual attenuation coefficient, which corresponds to the amount of attenuation coefficient required for the silencers, was calculated to find a minimum value for the layout. The simulated annealing method, which is also known as finding an optimal, was employed in searching for the optimized exhaust layout. Test examples of two cases, for two and six design variables, were used. When the number of design variables was two, the positions of the center and rear silencers were considered. When the number of design variables was six, the positions of the two silencers and the lengths of the inlet and outlet pipes were considered. Three typical layouts for the exhaust system of each case were designed, including the given system and an optimal system. By comparing the predicted and measured discharge noise level, it was confirmed that the optimized exhaust layout has a higher noise reduction than the other layout designs.