The substructure synthesis method is used for making it easy to analyze vibration systems generally in vibration field. In the past, this method has been to be used mainly because of shortage of computer memory and CPU time. But recently this method is used for analyzing complex structure or identifying the characteristics of systems precisely. The purpose of this study is to develop acoustic substructure synthesis method that can be applied to acoustic modal analysis of complex acoustic systems. Acoustic modal analysis method to be introduced here is a method that analyze acoustic natural mode shape of the complex acoustic system by the principle of CMS(component mode synthesis method). This paper describes the acoustic modal analysis of the acoustic finite element model of simple expansion pipe by acoustic substructure synthesis method. The resutls of acoustic modal analysis analyzed by Acoustic substructure synthesis method and the results by FEM(finite element method) shows good agreement.