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The accurate evaluation of nearly singular boundary integrals is an important issue in boundary element analysis, and the importance of this problem is next to the singular boundary integrals. Although many ways of evaluating nearly singular integrals have been developed in recent years, and obtained varying degree of success, questions still remain. In this paper, a new efficient transformation is proposed, based on a new idea of transformation with variables. The proposed transformation candoi:10.1080/02533839.2008.9671398 fatcat:uqbrp7a4jrawhjnrlz6ken7lpm