A numerical analysis is made to investigate the wave absorption efficiency of a OWC-type wave power generator. Energy absorption by an OWC(Oscillating Water Column) air-chamber is computed in regular waves, taking account of the oscillating surface-pressure, due to pressure drop, across the duct of the air chamber. The problem is formulated in the scope of potential theory and solved by the Localized Finite Element Method(LFEM), based on the classical variational principle. The efficiency of energy absorption is investigated by. changing wave conditions, sea-bottom slope and pressure drop coefficient.