Knowledge of acoustic transmission loss of acoustic window material has a great importance for the sonar performance in ship. The purpose of this study was to investigate the measurement and analysis method for the acoustic transmission loss of the acoustic window materials for sonar dome. The measurement and analysis were carried out in water with GRP material. Transmission losses were calculated based on integrated direct and transmitted signals. The experimental setup enabled to vary the angle of incidence. Thus the transmission loss data could be expressed as the function of frequency and angle of rotation. In this paper, diffraction effect of incident angle, size of specimen with test material, transmission analysis method and multiple waves as incident acoustic signal were discussed.