A finite element model is formulated to study the steady-state vibration response of the anatomy of a whale (Cetacea) submerged in seawater. The anatomy was reconstructed from a combination of two-dimensional (2D) computed tomography (CT) scan images, identification of Hounsfield units with tissue types, and mapping of mechanical properties. A partial differential equation model describes the motion of the tissues within a Lagrangean framework. The computational model was applied to the study of the response of the tissues within the head of a neonate Cuvier's beaked whale Ziphius cavirostris. The characteristics of the sound stimulus was a continuous wave excitation at 3500 Hz and 180 dB re: 1 mu Pa received level, incident as a plane wave. We model the beaked whale tissues embedded within a volume of seawater. To account for the finite dimensions of the computational volume, we increased the damping for viscous shear stresses within the water volume, in an attempt to reduce the contribution of waves reflected from the boundaries of the computational box. The mechanical response of the tissues was simulated including: strain amplitude; dissipated power; and pressure. The tissues are not likely to suffer direct mechanical or thermal damage, within the range of parameters tested. (c) 2006 Acoustical Society of America.