Fluid-borne noise produced by seawater circulating pumps propagates through the seawater connected pipes and radiates from the hull opening of a ship. This noise causes the increases of underwater radiated noise and self noise of ship. To reduce the noise propagation through the seawater connected pipes, absorptive silencer must be needed. In this paper, theoretical model to analyze the transmission loss of absorptive silencer was presented and the design parameters of absorptive silencer were verified. Theoretical calculations were performed according to a thickness, a length, an internal pressure and mechanical properties of its absorptive material in order to analyze the characteristics of absorptive silencer. From the theoretical calculation results, the absorptive silencer was manufactured and transmission loss was measured in the test facilities. The results of theory and measurement are compared and discussed.