Power flow analysis(PFA) methods have shown many advantages in noise predictions and vibration analysis in medium-to-high frequency ranges. Applying the finite element technique to PFA has produced power flow finite element method(PFFEM) that can be effectively used for analysis of vibration of complicated structures. PFADS(power flow analysis design system) based on PFFEM as the vibration analysis program has been developed for vibration predictions and analysis of coupled structural systems. In this paper, to improve the function of vibro-acoustic coupled analysis in PFADS, the PFFEM has been extended for analysis of the interior noise problems in the vibro-acoustic fully coupled systems. The vibro-acoustic fully coupled PFFEM formulation based on energy coupled relations is extended to structural system model by using appropriate modifications to structural-structural, structural-acoustic and acoustic-acoustic joint matrices. It has been applied to prediction of the interior noise in two room model coupled with panels, and the PFFEM results are compared to those of statistical energy analysis(SEA).