State‐of‐the‐art computational methods for linear acoustics are reviewed. The equations of linear acoustics are summarized and then transformed to the frequency domain for time‐harmonic waves governed by the Helmholtz equation. Two major current challenges in the field are specifically addressed: numerical dispersion errors that arise in the approximation of short unresolved waves, polluting resolved scales and requiring a large computational effort, and the effective treatment of unbounded domains by domain‐based methods. A discussion of the indefinite sesquilinear forms in the corresponding weak form are summarized. A priori error estimates, including both dispersion (phase error) and global pollution effects for moderate to large wave numbers in finite element methods, are discussed. Stabilized and other wave‐based discretization methods are reviewed. Domain‐based methods for modeling exterior domains are described including Dirichlet‐to‐Neumann (DtN) methods, absorbing boundary conditions, infinite elements, and the perfectly matched layer (PML). Efficient equation‐solving methods for the resulting complex‐symmetric (non‐Hermitian) matrix systems are discussed including parallel iterative methods and domain decomposition methods including the FETI‐H method. Numerical methods for direct solution of the acoustic wave equation in the time domain are reviewed.