What changes in the eigen values and eigen functions are produced if the boundary surface S is no longer rigid but has a specific acoustic admittance which may vary from point to point on S. In this paper, changes in eigen values and eigen functions are derived by using Kirchhoff-Helmholtz integral equation. And acoustic potential energy, which is representative measure describing the physical quantity in cavity, is defined. Acoustic potential energy can be divided into primary one and secondary one. Primary one is the acoustic potential energy through unchanged eigen functions, and secondary one is through changed eigen functions. Using these two term, we can find the eigenvalue problem, which gives the control performance when the boundary condition is changed.