The acoustic filters of hermetic reciprocating compressors, also called mufflers, are developed through acoustic simulation solving the discretized wave equation for obtain the Frequency Response Function (H(f)) which translate de acoustic response of the muffler. Non linear effects are neglected in this approach which are attributed to flow effects, as turbulence phenomena, which occurs in the contractions, expansions and changing directions inside the geometry. The main aim of this work is to investigate the influence of non-linear effects in the acoustic response of mufflers solving the flow field by computation fluid dynamics (CFD). A discharge acoustic filter design was simplified for the study purpose and simulated employing both CFD and Linear Acoustic techniques, the confrontation of both approaches is made comparing the Frequency Response Function (H(f)). The flow effects are analyzed varying the compressor displacement and fundamental features of the acoustic filter geometry