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The purpose of this research is to expand the sound insulation performance of the exhaust gas purifying device called DPF (Diesel Particulate Filter) and improve the added value. The sound insulation performance is evaluated by sound pressure measurement by experiment and calculation by homogenization method. The calculation was performed by locating a finite element model, which is called a unit cell model, that reproduces the microscopic structure of the DPF at periodic intervals. The microscopic physical property values of the unit cell model were adjusted and calculated under multiple conditions. As a result, it was possible to confirm the validity of the evaluation method because the qualitative tendencies were consistent, although there was a quantitative discrepancy.