This paper explains a general coupling system in terms of the system parameters. impedance of a cavity or mobility of a structure. To easily access the mechanism of the structural-acoustic coupled system, a simple expression is derived. A general coupled equation is also derived of a general coupled problem constituted a flexible structure and an opening boundary in terms of vector and matrix notation, and is analyzed the coupling phenomena using the understanding acquired simple coupled system. The paper shows that the general coupled equation is expanded version of the simple coupled equation by some limiting checks. The paper also shows that the degree of coupling is proportioned to a stiffness of the acoustic system and a modal coupling coefficient, but is in inverse proportion to a mass of the structural system and the difference of the excitation frequency and resonant frequency of the acoustic or structural system.