An exhaust system (1) is provided for an internal combustion engine (4), especially in a motor vehicle, with two separate exhaust gas lines (2, 3) with a first sound transmission feature (7), which couples the two exhaust gas lines (2, 3) with one another, and with a control (9) for activating and deactivating the first sound transmission connection (7) as a function of at least one operating parameter of the internal combustion engine (4). To improve the muffling behavior, a second sound transmission connection (8) is provided, which couples the two exhaust gas lines (2, 3) with one another downstream of the first sound transmission connection (7), and makes possible, depending on the particular operating parameter, three switching states (SZ), namely, a first switching state, in which both sound transmission connections (7, 8) are deactivated, a second switching state, in which only one sound transmission connection (7, 8) is activated, and a third switching state, in which both sound transmission connections (7, 8) are activated.