本文目的在建立一套有限元素分析方式應用於壓縮機消音罩之研發，文中利用聲學模組ANSYS Acoustic ACTx R15.0進行線性的聲學分析，分析迴轉式壓縮機消音罩的消音特性。本文提出兩種邊界條件模型分別計算消音罩的傳遞損失與噪音衰減，並設計實驗量測消音罩的傳遞損失。數值結果顯示在兩種不同邊界條件的模型，其消音特性有許多相似之處。比較實驗結果時以空氣為主要介質，實驗結果與ANSYS模擬結果趨勢相同。欲了解其它介質時的消音特性，可以用橫軸為波數的噪音衰減圖來評估，不需用ANSYS重新計算。;The purpose of this research is to apply finite element analysis, ANSYS Acoustic ACTx R15.0, in solving the characteristics of the muffler in a rotary compressor. This research proposed two models with different boundary conditions to evaluate two indices of noise reduction (NR), transmission loss (TL). The experiment to measure the transmission loss of muffler was also performed. The numerical results obtained by using models with different boundary conditions have many similar characteristics. The experimental results and numerical results by ANSYS showed the same trends where the medium of transmission was air.