In this paper, finite element formulations of a coupled system with structure, piezoelectric material, and acoustics is discussed. The unsymmetrical finite element equation of the coupled system is obtained. The piezoelectric material is used as sensors and actuators in the system. The distributed piezoelectric sensor layer monitors the structural vibrations due to the direct effect and the distributed actuator layer suppresses the vibration via the converse piezoelectric effect. The modal optimal control is used to compute the gains. The method presented is implemented for studying the cabin noise for rectangular box beams and laminate shell. The numerical results show that the present procedure of inter-noise control is effective.