Recently large floating structures which may be used as a floating airport have been studied actively. National project of developing very large floating structures has been in progress in Japan as well. This very large structure is relatively flexisible compared with real floating structures like large ships. When we estimate dynamic responses of these structure, fluid-structure interation cannot be ignored because elastic deformation as well as rigid motion of the structure produces hydrodynamic forces. In the present study, we have developed a numerical code for dynamic response analysis of a flexible floating structure of mat-type in regular waves and examined dynamic characteristics of the flexible floating structure. The floating structure is treated as a rectangular flat plate by use of finite elements, and boundary elements are used in the formulation of the sea region. The present numerical results agree well with numerical or experimental results reported in some other papers. The effect of water depth, relative length of waves, and direction of waves on the response of hydrodynamic pressure and deformation of the structure are examined. Furthermore the appearance of the change of the sea surface arround the struture are calculated and displayed.