In 1940 Ford came out with a universal replacement muffler for 1935 thru 1941 passenger cars. Its part number was 48-5230-B. The muffler as built fit 1935 thru 1938 cars and with adapter 91A-5277 fit 1939 thru 1941 cars. They also made a 48-5230-C muffler that with various adapters fit 1932 thru 1934 cars and trucks from 1932 thru 1941. The B and C mufflers are often confused. They look identical but the inlet/outlet orientation is different. The images show the 48-5230-B muffler and adapter.