A numerical procedure is described for predicting the motion and structural responses of tension leg platforms (TLPs) in waves. The developed numerical approach is based on combination of a three dimensional source distribution method and the dynamic response analysis method, in which the superstructure of TLPs is assumed flexible instead of the rigid body assumption used in usual two-step analysis method, proposed by Yoshida et. al. .The hydrodynamic interactions among TLP members, such as columms and pontoons, are included in the motion and structural analyses. Numerical results are compared with the experimental and numerical ones, which are obtained in the literature, of the motion and structural responses of a TLP in waves. The results of comparison confirmed the validity of the proposed approach.