An exhaust system for the discharge of exhaust gases from a vehicle engine includes a resonator. The resonator comprises a resonator body having at least one, and preferably more than one, elongated composite strip. Each composite strip has a center foil which is corrugated to provide alternate ridges and grooves and is sandwiched between two perforated foils to provide a multiplicity of parallel fluid passages between the corrugated foil and the perforated foils. The composite strips are tightly wound about a central axis parallel to the fluid passages. A housing encloses the resonator body and has an inlet at one end of the fluid passages and an outlet at an opposite end of the fluid passages. The exhaust gases flow through the passages causing a break up and tuning of the sound waves in the system.