Insertion loss prediction of large acoustical enclosures using Statistical Energy Analysis (SEA) method is presented. The SEA model consists of three elements: sound field inside the enclosure, vibration energy of the enclosure panel, and sound field outside the enclosure. It is assumed that the space surrounding the enclosure is sufficiently large so that there is no energy flow from the outside to the wall panel or to air cavity inside the enclosure. The comparison of the predicted insertion loss to the measured data for typical large acoustical enclosures shows good agreements. It is found that if the critical frequency of the wall panel falls above the frequency region of interest, insertion loss is dominated by the sound transmission loss of the wall panel and averaged sound absorption coefficient inside the enclosure. However, if the critical frequency of the wall panel falls into the frequency region of interest, acoustic power from the sound radiation by the wall panel must be added to the acoustic power from transmission through the panel.