The purpose of this study is to measure sound transmission loss of sound insulation materials practically with small size samples. When transmission loss of sound insulation material is measured with small size sample, it contains effect of panel size. Some studies about that effect have been done, experimentally or analytically. But, that effect has not been revealed clearly yet. This paper describes the results that transmission loss of rectangular panel simply supported in an infinite baffle was calculated. First, we investigate the effects of sample size on sound transmission loss, in two factors of nonresonance transmission (forced vibration transmission) and resonance transmission, then determine sample size not to affect transmission loss below critical frequency. Second, we compare the calculated results and the experimental results.