In this paper, the acoustic performance of a shipboard large-sized room unit is studied. The room unit is a kind of rectangular absorptive chamber with a partition whose surface absorptive material with fabric skin is attached to. The room unit has one inlet and three outlets. At the inlet, a plane damper is installed to control the flow rate. The acoustic performance of a prototype room unit is measured using a HVAC mock-up. It is shown that its insertion loss is comparable with that of a commercially-used room unit but the developed room unit generates flow noise higher than the other one. The major source of flow noise is analyzed by NADS-R, the noise analysis program for room unit. Cone-shaped dampers are proposed to be used as the damper of a room unit to reduce flow noise. It is shown that the cone-shaped damper decrease flow noise remarkably.