Valve noise is one of the most important types of noise in a rotary compressor. In order to predict this noise, the following methods were used. The noise source was predicicted by analyzing the gas flow and the valve behavior by dividing the gas flow path into four fields. The pressure pulses radiated from the tail pipe of a muffler ere predicted using the transfer matrix method which is applied three-dimensional modal analysis to the muffler cavity. Experiments were performed to confirm the validity of above methods and it was shown that the predicted results were in satisfactory agreement with the experimental data up to high frequencies.