The acoustic behavior of double-walled laminated composite panels consisting of two porous and air gap middle layers is studied within the classical laminated plate theory (CLPT). Thus, viscous and inertia coupling in a dynamic equation, as well as stress transfer, thermal and elastic coupling of porous material are based on the Biot theory. In addition, the wave equations are extracted according to the vibration equation of composite layers. The transmission loss (TL) of the structure is then calculated by solving these equations simultaneously. Statistical energy analysis (SEA) is developed to divide the structure into specific subsystems, and power transmission is extracted with balancing power flow equations of the subsystems. Comparison between the present work and the results reported elsewhere shows excellent agreement. The results also indicate that, although favorable enhancement is seen in noise control particularly at high frequencies, the corresponding parameters associated with fluid phase and solid phase of the porous layer are important on TL according to the boundary condition interfaces. Finally, the influence of composite material and stacking sequence on power transmission is discussed.