A flexible structure submerged in acoustic fluid is affected by its surrounding fluid. In this case, the coupling effects between structures and surrounding fluid have an effect on the submerged structure as external force and change impedance of acoustic domain. Therefore, the coupling effects by its surrounding fluid complicatedly change the characteristics of a submerged structure such as natural frequencies and damping coefficients. In this paper, using the analytic modal equation of a spherical shell surrounded by water and air, the complex changes of damping coefficients and natural frequencies of submerged structures are studied for various external acoustic fluid and structures.