“…An earlier procedure, given by Brakhage and Werner [6], represents the solution in the exterior region as a linear combination of a single-layer and a double-layer potential evaluated at a density function ; that is,with the coupling constant again required to have a nonvanishing imaginary part.Kress [7] found that taking = i/k where k is the wave number of the harmonic system is an optimal value to minimize the condition number of the discrete system coming from the boundary integral equations. Bielak et al [8] presented numerical implementations of different discrete weak problems obtained using both procedures, while Dominguez et al [9,10] used two of the formulations presented by Bielak to develop a posteriori error estimators and adaptive schemes.Depending on the chosen representation for the pressure p, both procedures could result in larger discrete systems than the usual fe/be coupling schemes, or in the construction of additional matrices induced from boundary integral operators, which correspond to full matrices with a high computational cost [11]. Furthermore, if the procedure of Brakhage and Werner is used, apart from the calculation of the displacement field u in the solid, the density function on the interface must be calculated in order to later calculate the pressure field and its normal derivative on the interface and then, by using the representation, calculate the pressure at any point on the external domain.In this work, we do not consider the representation formula proposed by Brakhage and Werner [6] or by Burton and Miller [4]; instead, we work with the standard representation formula, which is characterized by the present critical frequencies.…”