Recently, ship acoustics takes more important role in acoustic stealth and classification of underwater targets. In this paper, a theoretical concept is proposed for M＆S-based test and evaluation of ship acoustics. The concept is based on two different approaches: on Top-Down method which emphasizes the survivability of the ship and on Bottom-Up method which considers acoustic characteristics of the ship-equipments. In order to improve the effectiveness of M＆S-based T＆E for ship acoustics, it is recommended in this paper to compromise the two approaches as adequate.