The intake noise, a major source of vehicle noises, has rapidly become a noticeable, and has been studied to reduce the level. Traditionally, the intake system has been developed through a experiment, namely, the trial and error process. This approach requires very high cost and long time consuming to develop the systm. Recently, FEM and BEM are becoming useful in analysis of the intake system, and the results of analysis are very valid. But because this techniques also require high cost and long analysis time, this technique is generally not practical tool at the early stage of the development. In this study, the software was developed to predict and analyze the acoustic characteristics of the intake system. It was based on the Transfer Matrix Method and operated to analyze a simplified intake system in a personal computer. It can be used early in the design stage of development of the intake system. This study presented a improvement to reduce the level of the intake noise, which modified the specification of the intake system. And the improvement were verified by NIT/SYSNOISE, FE analysis commercial software, and testing a prototype.