The main object of this study is to develop an accurate and convenient method for the response analysis of offshore structures in real sea states. A numerical procedure is described for predicting the motion responses and tension variations of the ISSC TLP in multi-directional irregular waves. The developed numerical approach in the frequency domain is based on acombination of the three dimensional source distribution method, the dynamic response analysis method, and the spectral analysis method. Frequency domain analysis in the multi-directional irregular waves is expanded to a time domain analysis by using a convolution integral after obtaining the impulse response by Fourier transformation. The results of the comparison between responses in the frequency and time domain confirmed the validity of the proposed approach.