In numerical methods, boundary element method has been widely used to solve
acoustic problems. However, it suffers from certain drawbacks in terms of computational
efficiency. This prevents the boundary element method from being applied to large-scale
problems. This paper presents proposal of a new multiscale technique, coupled with
boundary element method to speed up numerical calculations. Numerical example is
given to illustrate the efficiency of the proposed method. The solution of the proposed
method has been validated with conventional boundary element method and the proposed
method is indeed faster in computation.