Abstract: How to computing low frequency sound transfer function from source to receiver in enclosed room has become key problem in small enclosed room auralization. Due to high computing precision and processing arbitrary structure shape, finite element method (FEM) can become proper method to solution this problem. In this paper, firstly, FEM was given for computing low frequency sound transfer function in small enclosed room; secondly, computer program was written; finally, comparing with classical mode superposition method, FEM issued in this paper is efficient.