As a basic study of a practical method for predicting sound insulation performance of windows, this report presents a study of the sound reduction index of windows with single glazing below a critical frequency. First, results calculated by an existing theory for a single plate for the sound reduction indices are compared with measured results of actual windows to assess the theory’s applicability for evaluating the sound insulation performance of windows. Next, a regression analysis is employed to measured results of a certain number of actual windows to explore a further development of a more practical prediction. The following findings were obtained: (1) Sound reduction indices of actual fixed windows are predictable using Sewell’s transmission theory for a single plate. However, sound reduction indices of openable windows, especially those of sliding windows, are affected strongly by window frame gaps. Therefore, predicting sound reduction indices of all windows accurately is difficult if using only one theory. (2) The frequency slope of the window reduction index is much lower than that of the mass law. Regression analyses indicate that the frequency slope of the reduction index of all examined windows is 3.0 dB per octave, on average.