Simulations of acoustic wavefields in inhomogeneous media are always performed on finite numerical domains. If contrasts in reality extend over the domain boundaries of the numerical volume, unwanted, unphysical reflections off the boundaries will occur. One technique to suppress these reflections is to attenuate them in a locally and reflectionless absorbing boundary layer enclosing the spatial computational domain, a Perfectly Matched Layer (PML). This technique is commonly applied in

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... ain simulation methods like FEM and FDTD, but has not been applied to the integral equation method. In this paper, a PML formulation for the three-dimensional frequency domain integral equation based acoustic scattering problem is derived. Three-dimensional acoustic scattering configurations are used to test the PML formulation. The results demonstrate that strong attenuation (a factor of 200 in amplitude) of the scattered pressure field is achieved for thin layers with a thickness of less than a wavelength, and that the PMLs themselves are virtually reflectionless. In addition, it is shown that the integral equation method, both with and without PMLs, accurately reproduces pressure fields by comparing the obtained results with analytical solutions.