This paper is concerned with a new approach for avoiding the fictitious eigenfrequency problem to boundary element analysis of three-dimensional acoustic problems governed by Helmholtz equation. It is well known that in solving without any care the external acoustic problem which includes internal sub-domains by means of the boundary integral equation, the solution is disturbed at fictitious eigenfrequencies corresponding to the internal sub-domains. The present paper proposes a new boundary

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... ment analysis to circumvent such the fictitious eigenfrequency problem, which is an alternative boundary integral equation approach to the Burton-Miller one. The present approach is implemented, and its validity and effectiveness are demonstrated through numerical computation of typical examples.