The turbo chiller uses centrifugal compressor, which operates at about 14,500 rpm. Due to the high rpm of the impeller, the noise of chiller males one of the serious problems. The possibility of the sound reduction by using absorbing material is studied in this paper. The generated sound propagates through the duct and then radiates to the outer field. So, the use of sound absorption material inside the duct is one of the effective methods. To study the effect of location of the material, we use Boundary Element Method to analyze the sound field inside the duct system. Numerical study shows the highest sound pressure region is near the elbow of curved duct. From the numerical study, it is also shown that appropriate use of sound absorbing material at this region makes 8dB reduction of the highest noise level.