The vibration caused at the gear mesh is transmitted to the gear box through the shafts and the bearings, and the gear box radiates structure-borne noise. A method of simulation is developed by integrating vibration analysis and acoustic analysis to evaluate the sound power radiated from a gear box, and is applied to a single-stage spur gear system. Vibration transmission on the gear box is analyzed by using the substructure synthesis method. The sound power and the sound intensity, as well as the radiation efficiency, of the gear box are evaluated by the boundary element method. In this evaluation, the velocity distribution on the surface of the gear box, which is obtained by the vibration analysis, is used. The evaluated sound power is compared with the results of sound intensity measurement and they are found to be in good agreement. To reduce the computational effort, a sound power evaluation based on a few conspicuous mean square velocities is presented.