In this paper, the power flow analysis(PFA) has been used to analyze the vibration of a plate covered with a damping sheet. Experiments have been performed to measure the loss factor and frequency response functions of the plate covered with the damping sheet. The data for the loss factor has been used as the input data to predict the vibration of the coupled plates with PFA. The comparison between the experimental results and the predicted PFA results for the frequency response functions has been performed. It showed that PFA can be effectively used to predict structural vibration of a plate covered with a damping sheet in medium-to-high frequency range.