The Acoustical model of wood-fiber-filled gypsum composites panel is presented. The transmission loss coefficients of the composite structures were calculated by an approximated approach. However, the physical and mechanical properties of board specimens including; water absorption, thickness swelling, bending modulus of elasticity, bending modulus of rupture, internal bond, and compression parallel to the surface obtained experimentally. Finally, the effects of wood fibers to gypsum mixing ratios on physical, mechanical and acoustical properties of composite flat structures were investigated and data analysis was done by use of statistical methods.