In order to study the acoustic resonance effect of a new type of water drop labyrinth regulating valve, the structural modal information and flow field information of the regulating valve under typical operating conditions are calculated by using ANSYS; Then the distribution characteristics of flow-induced noise of the regulating valve are calculated by using LMS software and acoustic boundary element method. The results show that the minimum structural natural vibration frequency of the regulating valve is 133.29 Hz; The noise distribution of the valve is low frequency, and the maximum flow-induced noise can reach 142 dB, and the main frequency of the noise generated is 60 Hz~125 Hz; Therefore, according to the structural resonance conditions of the valve, the new water drop labyrinth regulating valve will not produce acoustic resonance due to flow-induced noise.