Based on a general, operational approach, two new integral identities for the fundamental solutions of the potential and elastostatic problems are established in this paper. Non-singular forms of the conventional boundary integral equations (BIEs) are derived by employing these two identities for the fundamental solutions and the twoterm subtraction technique. Both the strongly-(Cauchy type) and weakly-singular integrals existing in the conventional BIEs are removed from the BIE formulations. The existence of the non-singular forms of the conventional BIEs raises new and interesting questions about the smoothness requirement in the boundary element method (BEM), since the two-term subtraction requires, theoretically, C 1 continuity of the density function, rather than the C 0 continuity as required by the original singular or weakly-singular forms of the conventional BIEs. Implication of the non-singular BIEs on the smoothness requirement will be discussed in this paper.