The acceleration response of unconstrained layer rectangular panels under random point force excitation has been investigated theoretically and experimentally. In the theory the layer material was assumed to be viscoelastic in nature. Generalized harmonic analysis was used to evaluate the power spectral density and the rms values of acceleration response analytically. The theoretical results are compared with the results obtained from experiments for "all edges simply supported" and "all edges clamped" panel boundary conditions. © 1980.