The reduction of booming noise level and improvement of sound quality in the vehicle interior have been major fields of vehicle NVH for many years. In order to reduce the booming noise this paper proposed a system variable, which takes account of mode shapes and natural frequencies of the structural-acoustic system, measurement points and excitation frequency. By simplifying the system variable, the major contributors of panels inculding roof, roof lining, wind shield glasses, doors and floor to booming noise at a specific frequency was experimentally found. Also the relationships between structural modes of roof lining, one of the major contributors, and acoustic modes of compartment cavity were investigated from the viewpoint fo structure-borne noise. In addition, the roof lining was modified structurally by applying marble sponge to the gap between roof and roof lining. Asthe result of structural modification, the booming noise was reduce at target frequency.