Power Flow Analysis (PFA) is introduced for solving the noise and vibration analysis of structures in medium-to-high frequency ranges. The vibration analysis software, $PFADS_{C{+}{+}}$ R4 based on Power Flow Finite Element Method (PFFEM) and the noise prediction software, $NASPFA_{C{+}{+}}$ R1 based on Power Flow Boundary Element Method (PFBEM) are developed. In this paper, the coupling equation which represents relation between structural energy and acoustic energy is developed for vibro-acoustic coupling analysis. And vibro-acoustic coupling analysis software based on PFA and coupling equation is developed. Developed software is composed of translator, cavity-finder, solver and post-processor over all. Translator can translate FE model into PFADS FE model and cavity-finder can automatically make NASPFA BE model from PFADS FE model for noise analysis. The solver module calculates the structural energy density, intensity of structures, the fictitious source on the boundary and the acoustic energy density at the field in acoustic cavities. Some applications of vibro-acoustic coupling analysis software to various structures and cruise ship are shown with reliable results.