Due to the structural complexity and the mutual interference of "water columns", the estimations of absorption power for a large wave energy conversion devices of flosting type in ocean could not achieve the desired results. Thus, in this paper the authors will propose a new methodology based on the three dimensional source ditribution method. We distributed the source to the device and the thin & light plate in "water column", And from the behaviour of this plated, the power and the pressure in water column are calculated. But, yet method should be proved to be valid by experiment.