Shape memory alloy (SMA) hybrid adaptive composites are a class of materials which combine the strain recovery and elastic properties transformation capabilities of SMA fibers with the structural characteristics of advanced composite materials. This study utilizes the Rayleigh-Ritz method and finite panel acoustic radiation theory to investigate the use of SMA hybrid composite materials for adaptive structural acoustic control by active structural tuning. Analytical models are formulated considering classical laminated plate theory (CLPT) and first-order shear deformation theory (FSDT), to predict modal and structural acoustic response to incident low frequency plane wave acoustic excitation. The analysis is further developed to consider simply supported adaptive panels that are tuned by local fiber activation, such that a panel composed of elastically uniform sections can be evaluated in a piece-wise fashion.