This study is focused on the wave control by economical multi-rowed impermeable submerged breakwaters which need less materials than a one-rowed submerged breakwater. A boundary element method and eigenfunction expansion method based on the Green`s theorem are appled to analyze the characteristics of wave transformation. Submerged breakwaters are consisted of one and two-row with rectangular section. Wave transformation characteristics are investigated by the various combinations of placement distance and crown water depth.