In this paper, the basic ideas of the general boundary element method (BEM) proposed by Liao [in Boundary Elements XVII, Computational Mechanics Publications, Southampton, MA, 1995, pp. 67–74; Int. J. Numer. Methods Fluids, 23, 739–751 (1996), 24, 863–873 (1997); Comput. Mech., 20, 397–406 (1997)] and Liao and Chwang [Int. J. Numer. Methods Fluids, 23, 467–483 (1996)] are further generalized by introducing a non‐zero parameter $\hbar$. Some related mathematical theorems are proposed. This general BEM contains the traditional BEM in logic, but is valid for non‐linear problems, including those whose governing equations and boundary conditions have no linear terms. Furthermore, the general BEM can solve non‐linear differential equations by means of no iterations. This disturbs the absolutely governing place of iterative methodology of the BEM for non‐linear problems. The general BEM can greatly enlarge application areas of the BEM as a kind of numerical technique. Two non‐linear problems are used to illustrate the validity and potential of the further generalized BEM. Copyright © 1999 John Wiley & Sons, Ltd.