In the country where the population concentrates in the metropolis with the narrow land, development of the ocean space is necessary. Recently, mega-float offshore structure has been studied as one of the effective utilization of the ocean space. And very large floating structures are now being considered for various applications such as floating airports, offshore cities and so on. This very large structure is relatively flexible compared with real floating structures like large ships. when we estimate dynamic responses of these structures in waves, the elastic deformation is important, because vertical dimension is small compared with horizontal. And it is necessary to examine the effect of ocean wave external force received from the natural environment. In this study, the mat-type large floating structure is made to be analytical model. And the analysis of the dynamic response as it receives regular wave is studied. The finite element method is used in the analysis of structural section of this model. And the analysis is carried out using the boundary element method in the fluid division. The validity of analysis method is verified in comparison with the experimental result in the Japan Ministry of Transport Ship Research Institution. In order to know the characteristics of the dynamic response of the large floating structures, effects of wavelength, bending rigidity of the structure, water depth, and wave direction on dynamic response of the floating structure are studied by use of numerical calculation.