The vertical attenuation of structureborne noise in a ship structure is studied by means of the wave guide theory. When modeling a ship structure as an acoustic wave guide system the cross mode is derived from the assumption about the boundary of the system, i.e. the constraint due to transverse frames. In this paper, the constraint is relaxed so that the displacement at the boundaries could take place. The numerical result shows better agreement with the measured one than that of the previous assumption of fixed boundary condition in the low frequency region. The effect of local changes of mass and damping factors on the attenuation losses are also investigated numerically.