In a ship structure, noise is transmitted through air, water, and structures. Noise due to structure borne sound can be calculated and predicted using a statistical energy method. Many parts of a ship structure are in contact with water and therefore the effect of contacted fluid on the sound characteristics have to be incorporated with sound prediction analysis. In this paper, numerical analysis of the sound transmission problem through a plate in contact with fluid is performed using the finite element method for the plate and the boundary element method for the fluid region. Sound transmission loss, radiation efficiency, and directional characteristics of transmitted sound are shown for some combinations of contacted fluid. Finally some considerations on conversion of this analysis, especially on element size, is presented.