It is necessary to accurately evaluate the resistance performance and estimate the towing power of a tugboat for safety towing operation at actual seas. In this study, we have carried out the model tests firstly to investigate the resistance performance and flow characteristics around the tugboat in still water. The experiments are performed in infinite depth in circulation tank using 1/33.75 scaled model from 5kts to 10kts(designed speed 7kts) considering the effect of adverse and favorable current. Then the numerical calculations are executed to analyze the response amplitude operator and added resistance on tugboat due to the waves. The results obtained by the present computation are compared with the those acquired from the experiments in still water. As a result, it is noted that the added resistance become larger at head sea and higher speed conditions. We can also observe that the EHP increase 70 percent in comparison with those in still water.