In this paper the three dimensional wave propagation in a homogeneous isotropic thermo elastic cylindrical panel embedded in an elastic medium (Winkler model) is investigated in the context of the L-S (Lord-Shulman) theory of generalized thermo elasticity. The analysis is carried out by introducing three displacement functions so that the equations of motion are uncoupled and simplified. A Bessel function solution with complex arguments is then directly used for the case of complex Eigen values. This type of study is important for design of structures in atomic reactors, steam turbines, wave loading on submarine, the impact loading due to superfast train and jets and other devices operating at elevated temperature. In order to illustrate theoretical development, numerical solutions are obtained and presented graphically for a zinc material with the support of MATLAB.