In this paper, the extended higher-order sandwich plate’s theory (EHSAPT) is used to analyze the free vibration of the sandwich plate with compressible core and different boundary conditions in contact with fluid. First-order shear deformation theory is adopted for the top and bottom face sheets, while the in-plane and transverse displacements of the core are considered to be cubic and quadratic functions of the transverse coordinate, respectively. A single series is considered with two-variable orthogonal polynomials as a set of admissible functions satisfying the boundary conditions. Besides, the fluid is considered to be irrotational, inviscid and incompressible. By taking into account the boundary conditions and compatibility conditions, the fluid velocity potential is acquired. The natural frequencies of the system are calculated by the Rayleigh-Ritz method. An excellent accuracy is obtained between the results in the available literature and the present method. Finally, the effects of various parameters including boundary conditions, side-to-thickness ratio, thickness of the core to thickness of the face sheets ratio, face sheet to core flexural modulus ratio, dimensions of the container, and aspect ratios on the natural frequencies of the sandwich plate are presented and discussed in detail