Abstract: The purpose of this project is to investigate the sound insulation characteristics of honeycomb sandwich panels. We hope that through the understanding of the acoustic properties of such panels will be helpful to the ship building industry in improving cabin noise problem. From the document survey, it is known that the studies on the composite laminated materials were focused on the strength analysis and only very little researches discussed the acoustic properties. Owing to the light weight and high strength, the composite laminated material combined with the honeycomb sandwich panels are analyzed in this study. The theory for a porous elastic material is adopted to analyze the sound waves propagated in the honeycomb structure. In thus study an isotropic face panel combined with honeycomb structure is discussed. Further, the experimental setup is established to verify the theoretical results. Hoping that a method (or a type of combination) to formed materials with better sound insulation and light weight properties can be proposed.