This paper presents a new technique of mathematical treatment using a finite element model for analyzing the vibration of the towed line array. Since the towed line array has the axisymmetricity, axisymmetric elements are used in finite element modeling for the towed array structure. The fluid-structure interaction is also considered. The array consists of a series of identical substructures which can include internal structures such as spacers, hydrophones and ropes. That periodicity of substrucutres permits the substructure synthesis technique using characteristic wave guide for analyzing the response of towed array system. This synthesis technique can reduce the cost of computing the array response. It is suggested that a response of towed array can be computed by the finite element method and substructure synthesis technique using wave guide. Several experiments for towed array were performed to verify the present computation technique. The predicted vibration for the towed array shows good agreement with the measured result.