To reduce aerodynamic noise of internal combustion engines, reactive silencers containing chamber cells are widely used. Analysis of methods of calculation of such silencers has shown that gas-dynamic methods, in particular the finite element method and the method of characteristics, are most suitable for simple designs. Acoustic theory can be applied to the calculation of reactive exhaust silencers of complex design if sound energy losses and gas movement in the silencer are taken into account, and if the boundary conditions at the end port of the exhaust system and at the source of exhaust noise generation are correctly set. This paper presents a method of synthesizing reactive exhaust noise silencers for internal combustion engines using high-efficiency elements, for which the transfer matrices are obtained taking into account the gas flow motion and sound energy losses due to friction, flow turbulence and thermal conductivity of the medium. Analytical dependencies for calculating with a high degree of accuracy the acoustic impedance of sound radiation by the end orifice of the exhaust system and the internal impedance of the exhaust noise source have been developed. The obtained results are intended for the development of noise silencers with a given acoustic efficiency at the early stages of engine design.