A numerical method of low-frequency sound field calculation in non-anechoic pools with impedance boundary based on finite element software ACTRAN is proposed in this paper. A virtual Kundt's tube is established in ACTRAN to obtain the normal incidence surface impedance of non-anechoic pools' walls. The normal incidence surface impedance is then added to the surface of fluid domain to simulate the sound field boundary of non-anechoic pools. The numerical results are obtained by computing the

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... l established in ACTRAN. The sound field of a spherical sound source has been tested in a glass tank to verify the accuracy of the proposed numerical method. As a comparison, the sound field in the glass tank with absolutely soft boundary is also calculated. It is concluded that the proposed method can effectively predict the low-frequency sound field in non-anechoic pools with arbitrary material impedance boundary and will provide a reference analysis method for the study of the low-frequency sound field characteristic in non-anechoic pools with complex impedance boundary.