In order to build a quiet and comfortable ship, the noise levels on board ship must be predicted at early design stage. Statistical Energy Analysis (SEA) developed by R. H. Lyon has been well known to be the most useful frame work to study the energy flow of noise and vibration in structure. This paper applied this theory to predict the transmission loss of structure-borne noise of model structure and has developed computer program. Components constructions model structure have been all considered as SEA elements. And we also estimated the SEA parameters from the model structure. Using SEA and a new conception of STL, we found the transimission character of structure-borne noise theoretically by the idealized ship model, and then compared the results with three cases.