In order to build a quiet and comfortable ship, the noise levels on board ship must be predicted at early design stage. Statistical Energy Analysis developed by R. H. Lyon has been well known to be most useful frame work to study the energy flow of noise and vibration in structures. Authors applied this theory to predict noise and vibration if vels of accomodation quarters in merchant ships and have developed the computer program. It is assumed that both airand structure-borne noise are able to hold and carry the noise energy. Components constructing cabins such as floors, walls, linings and air-cubes (acoustic fields) etc. have been all considered as SEA elements. To examine the accuracy of program, experiments were carried out on merchant ships with a tapping machine as a noise source. About 600 data for each ship were measured and converted from Acc. Level to Sound Temperature Level (STL) for easy understanding of the direction of noise energy flow. The result of comparison between the calculated and measured data have shown good agreements. Namely, the difference between them lies primarily within ±3 dB (80% of airborne noise).