The reduction of the airborne noise level is essential to the comfortability for mien and passengers in ships. In this paper, the acoustic characteristics on the multilayered acoustic panel with the Helmholtz resonator was described analytically and experimentally. The design software based on the Transfer Matrix Analysis(TMA) method for the acoustic enclosing panel was developed. According to the change of the design parameters of the panel, verious transmission losses were obtained using the developed software. As a result, it was verified that the acoustic characteristics of the composite panel was excellent in comparison with the conventional acoustic partitioning structures. This panel can be applicable to the acoustic enclosure system.