Numerical modelling of structure borne sound of piezoelectric enabled smart structures is discussed in this paper. The design configurations of smart structures with piezoelectric materials come in different forms. This paper focuses on the more commonly applied configurations of the laminated type smart structures and the discrete type smart structures. Currently, there are five main modelling methodologies developed for the laminated type smart structures. These are (1) elastic theory, (2) classical laminated plate theory, (3) first-order shear deformation theory, (4) third-order shear deformation theory and (5) coupled layerwise theory. For the discrete type smart structures, the commonly used numerical models to describe their behaviours are (1) equivalent line moment approach, (2) Hamilton’s principle with a Rayleigh-Ritz formulation and (3) finite element approach and other numerical methods. The adequacy of these numerical models for the analysis of more complex piezoelectric enabled smart structures will be challenged in near future as more used inspired designs of advanced smart structures emerge. Areas in which simulation models that need attention to keep up with the development will include (1) non-linearity of the piezoelectric materials, (2) accurate description of electric fields in the piezoelectric materials and (3) new piezoelectric materials using nano technologies. These new issues related to the challenges ahead will be discussed in this paper.