After studying the composition about the torsional shafting of main engine for fishing vessel with Power Take Off (PTO) System, the authors made a computer program using the transfer stiffness coefficient method (TSCM) for analyzing torsional vibration about the shafting with PTO system and nonlinear elastic coupling. The torsional shafting of main engine was separated by 3 types according to the connecting. The torsional shafting of main engine was separated by 3 types according to the connecting condition of main engine with propeller or the PTO system or both of them. In this paper, the change of natural frequencies and natural modes according to connecting condition of torsional shafting and nonlinear elastic coupling were analyzed. The accuracy of the TSCM was confirmed by comparing with the computational results of the Finite Element Method.