Transmission loss of the simple expansion chamber with multiple inlet and outlet ports is obtained. Transfer matrices which represent the relation between the power variables(pressure and velocity) of inlets and outlets depend on the input relatons as well as the acoustic system parameters(i.e. geometry of the chamber, wall admittance, etc.). The analysis has been performed analytically, including the effects of higher order modes for the 2-inlet/1-outlet, 1-inlet/2-outlet and 2-inlet/2-outlet systems. This study yeilds that phase difference between the inlet ports can significantly increase the transmission loss in low frequency range.