a sound absorbing arrangement for an internal combustion engine having sound absorbing panels encasing the internal combustion engine . cooling air is drawn in through openings in the paneling to subject the external surface of the engine body to the cooling air . the panels are lined with a sound absorbing material . the sound emitted from the air filter is muffled by arranging the air intake thereto so that it passes first in and around the engine and then through an intake pipe from the chamber defined by the paneling into the air filter .