The model of transformer as a noise source is very critical for substation noise prediction. The transformer is equivalent to several point sources on the basis of regarding the transformer as a combination of several planar sources. This equivalent model is based on equivalent source method and it is convenient and easy. The model of 9 equivalent point sources is simulated to verify that the rebuilt sound field is roughly the same as the actual sound field generated by the plane source. Moreover, the accuracy of the model with different settings was discussed. The acoustic model is accurate and feasible to calculate the noise level radiated by transformer and it is meaningful for substation noise control.