A numerical procedure is described fro predicting the motion and structural responses of tension leg platforms(TLPs) in waves. The developed numerical approach is based on a 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 tow-step analysis method. Both the hydrodynamic interactions among TLP members, such as columns and pontoons, and the structural whole structure are formulated using element-fixed coordinate systems which have the origin at the node of the each hull element and move parallel to a space-fixed coordinate system. Numerical results are compared with the experimental and numerical ones, which are obtained in the literature, concerning the motion and structural responses of a TLP in waves. The results of comparison confirmed the validity of the proposed approach.