The interaction of oblique incident waves with a surface-mounted horizontal porous plate is investigated using matched eigenfunction expansion method under the assumption of linear potential theory. The new boundary condition on the porous plate suggested by Zhao et al.(2010) when it is situated at the still water surface is used. The imaginary part of the first propagating-mode eigenvalue in the fluid region under a horizontal porous plate, is closely related to the energy dissipation across the porous plate. By changing the porosity, plate width, wave frequencies, and incidence angles, the reflection and transmission coefficients as well as the wave loads on the porous plate are obtained. It is found that the transmission coefficients can be significantly reduced by selecting optimal porous parameter b = 5.0, also increasing the plate width and incidence angle.