A fast multipole boundary element method (FMBEM) based on the improved Burton–Miller formulation is presented in this paper for solving large-scale three-dimensional (3D) acoustic problems. Some improvements can be made for the developed FMBEM. In order to overcome the non-unique problems of the conventional BEM, the FMBEM employs the improved Burton–Miller formulation developed by the authors recently to solve the exterior acoustic problems for all wave numbers. The improved Burton–Miller formulation contains only weakly singular integrals, and avoids the numerical difficulties associated to the evaluation of the hypersingular integral, it leads to the numerical implementations more efficient and straightforward. In this study, the fast multipole method (FMM) and the preconditioned generalized minimum residual method (GMRES) iterative solver are applied to solve system matrix equation. The block diagonal preconditioner needs no extra memory and no extra CPU time in each matrix–vector product. Thus, the overall computational efficiency of the developed FMBEM is further improved. Numerical examples clearly demonstrate the accuracy, efficiency and applicability of the FMBEM based on improved Burton–Miller formulation for large-scale acoustic problems.
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