Reduction of the structure-borne noise of the naval vessel is very important in order to reduce the underwater radiated noise of it. One of the important factors to reduce the structure-borne noise of the installed machine in a ship is the design of the foundation having sufficiently high mechanical impedance. In this paper, the mechanical impedance of the foundation for the fan-coil unit in a naval vessel is evaluated numerically according to variation of the thickness of the foundation. And also, the forced vibration analysis is conducted considering the dynamic property of the anti-vibration mount. Through the analysis results, it can be known that the dynamic property of the anti-vibration mount should be considered when the minimum level of the mechanical impedance of the foundation is set.