An acoustical model for detecting the leak location in a buried gas pipeline has been developed. This model is divided into an experimental model for sound diagnosis, and a theoretical model for sound prediction, which is based on the transfer matrix method, representing the sound pressure and the volume velocity as state variables. The power spectrum is measured by attaching only one microphone to the closed end pipe. It has been shown that the response magnitude of acoustic pressure signals calculated by the acoustical model depends upon the thickness and diameter of a pinhole. The validity for the acoustical model has been verified through a comparison between the measured and calculated results.