The acoustic performance estimation formulas for silencers are developed mainly by theoretical or empirical methods. However, the existing formulas are available only for a limited range of silencers. In this paper, the procedures for noise analysis of the silencers are established by comparing analytic results to experimental results. With the proven analysis procedures, impedances of the rectangular silencers for ships are adversely predicted from National Environmental Balancing Bureau (NEBB) data, and with the estimated impedances, insertion loss formulas for large silencers are developed using boundary element method (BEM). The developed formulas can be efficiently used for predicting acoustic performance of the silencers for ships.