Recently, mega-float offshore structure is studied as of the effective utilization of the ocean space. And mega-float structure are now being considered for various applications such as floating airports. container yard, offshore cities and so on. This mega-float structure is relatively flexible compared with floating structures like large ship. When we estimate dynamic responses of these structures in waves, the elastic deformation is important, because vertical dimension is small compare with horizontal. the analysis of the dynamic reponses as it receive regular wave is studied. The finite element method is used in the analysis of structural section of this model. And the analysis is carried out using the boundary element method in the fluid division. In oder to know the characteristics of the dynamic response of the mega-float structures, effects of wavelength, water depth, and wave direction on the dynamic response of the floating structure are studied by use of numerical calculation.