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The finite element method is utilized to predict the insertion loss of plenums. Insertion loss is determined by comparing the transmitted sound power at the termination with and without a plenum inserted into the duct system. The boundary condition for the duct system on the source side is a diffuse or reverberant field, and a baffled termination is assumed. Simulation results are compared to published measurement results for HVAC plenums with good agreement. Additionally, the results are compared to the ASHRAE Handbook equations and a well-known energy based model. The approach is appropriate both above the plane wave cutoff frequency and at frequencies just below the cutoff, and is demonstrably superior to the Handbook.