In this paper, an alternative method was introduced to conduct a transfer path analysis for airborne noise. The method used the transfer function matrix composed of acoustic transfer functions that are referenced by the input voltage of a calibration source. A calibration factor which is converting a virtual voltage to source strength was deduced by vibro-acoustical reciprocity theorem. The calibration factor is then multiplied to the virtual input voltage to estimate the operational source strength. Three loudspeakers were used to noise sources of acrylic half car model. The method was applied to airborne noise transfer path analysis of the half car. The estimated source strength by transfer path analysis was compared the deduced source strength by vibro-acoustical reciprocity to verify the method.