In the present paper the attention is focused on the relation between vortex shedding phenomena and acoustic resonance which occurred in the two-dimensional model of boiler. There were tube banks with in-line arrangement for small tube pitch ratio. We measured the sound pressure level, the phase delay of acoustic pressures, the spectrum of velocity fluctuation and the gap velocity. As a result, we found two peak frequencies of sound pressure level with different Strouhal numbers S t , mainly about 0.26 and 0.52. The noise of S t =0.26 was the resonance of transverse mode and S t =0.52 was longitudinal mode. The vortex shedding of S t =0.15 was generated inside the tube banks without acoustic resonance. As gap velocity increased, we observed that the peak level of spectrum was weak and broad-banded. The onset velocity of the acoustic resonance of longitudinal mode was lower than that of transverse mode.