In preceding reports, authors studied on the two dimensional sound radiation problem and sound scattering problem from a vibrating infinitely long cylindrical elastic shell. Introducing the numerical analysis, we clarified the property of these phenomena. However an actual structure is three dimensional so that we can not exactly estimate the deflection of the structure and the propagation of underwater sound from two dimensional treatment. In this report, developing former procedure, we show the radiation problem, the sound scattering problem, and the reciprocal theorem between these problem from a time harmonically vibrating three dimensional elastic structure. Two calculation approaches are introduced. The one is the analytical approach for which the classical method of separation of variables. By using this approach, we calculate the radiation and scattering problem from vibrating spherical elastic shell in an infinite fluid domain and confirm the reciprocal relation numerically. The other approach is that the finite element analysis of the structure is matched at the structure-fluid interface with the boundary element analysis of the exterior fluid domain. This approach can be applied to any complex three dimensional structure. We also discuss the property of the singularity of the kernel function in the boundary ele ment analysis and show an accurate numerical method of integration. To verify its usefulness and accuracy, some numerical examples are shown for submerged elastic spherical shell subjected to time harmonic exciting force.