The effect of coaxial, offset and extended inlet/outlet on the acoustic attenuation characteristics of circular expansion chambers are studied by the three-dimensional finite element method. The numerical results of transmission loss are compared with experiment results to verify the necessary of using three-dimensional methods. Maps of acoustic pressure level distribution inside of chambers and inlet/outlet ducts are given at a frequency to demonstrate the difference of acoustic wave propagation behavior caused by locations of inlet/outlet ducts. For the chambers of the same length, the chamber with extended inlet/outlet duct has higher attenuation ability than coaxial and offset inlet/outlet duct over middle frequencies.