A new prediction method for acoustics is proposed for the mid and high frequency range: the intensity potential approach (IPA) is based on the local power balance. The use of a finite element model respects the geometry with accuracy. A thermal conductivity analogy permits the use of existing solvers, with graphical pre-processing and post-processing tools. The use of the intensity potential avoids the "Fourier's Law" assumption relating energy and intensity, for which no evidence has been found yet in the general case. The irrotationnal intensity is computed, giving local information on acoustic energy paths, during the conception stage of industrial products. Free field pressure computation is also provided. The intensity potential approach has been validated on the full-scale mock-up of the engine compartment of a truck, by comparison with measured transfer functions and with a boundary element model. The source power in its environment is measured.