Abstract: In the analysis of the liquid filled piping systems there are Poisson coupled axial stress waves in the pipe and liquid column, which is caused by the dilation of the pipe. In some conditions, the influence of viscous friction that is usually frequency dependent should not be omitted, which in fact is another kind of coupled form. It directly influences the amplitude of vibration of piping systems to some degrees. The larger the viscosity of liquid is, the greater the influence will be. The present paper will give detail solutions to the transfer matrix that represents the motion of the single pipe section, which is the basis of complex fluid structure interaction analysis. Combined with point matrices that describe specified boundary conditions, the overall transfer matrix for a piping system can be assembled. Corresponding state vectors can then be evaluated to predict the piping and liquid motion. At last, the twice coordinate transformation method is adopted in joint coupling. Consequently, the vibration analysis of spatial liquid filled piping systems can be carried out. It is proved to be succinct, valid and versatile. This method can be extended to the simulation of the curved spatial pipeline systems.