A numerical procedure is described for estimating the effects of the multi-directional irregular waves on the structural responses of the Tension Leg Platform (TLP). The numerical approach is based on a three dimensional source distribution method for hydrodynamic forces, a three dimensional frame analysis method for structural responses, in which the superstructure of TLP is assumed to be flexible instead of rigid. Hydrodynamic and hydrostatic forces on the submerged surface of a TLP have been accurately calculated by excluding the assumption of the slender body theory. The hydrodynamic interactions among TLP members, such as columns and pontoons, and the structural damping are included in structural analysis. The spectral description used in spectral analysis of directional waves for the linear system of a TLP in the frequency domain is sufficient to completely define the structural responses. This is due to both the wave inputs and responses are stationary Gaussian random process of which the statistical properties in the amplitude domain are well known. The numerical results for the linear motion responses and tension variations in regular waves are compared with the experimental and numerical ones, which are obtained in Yoshida et al.(1983). The results of comparison confirmed the validity of the proposed approach.