A novel approach to the development of inÿnite element formulations for exterior problems of time-harmonic acoustics is presented. This approach is based on a functional which provides a general framework for domainbased computation of exterior problems. Special cases include non-re ecting boundary conditions (such as the DtN method). A prominent feature of this formulation is the lack of integration over the unbounded domain, simplifying the task of discretization. The original formulation is generalized to account for derivative discontinuities across inÿnite element boundaries, typical of standard inÿnite element approximations. Continuity between ÿnite elements and inÿnite elements is enforced weakly, precluding compatibility requirements. Various inÿnite element approximations for two-dimensional conÿgurations with circular interfaces are presented. Implementation requirements are relatively simple. Numerical results demonstrate the good performance of this scheme. ?