ANZIAM Journal ANZIAM J. 1446-8735 AJNOA2 2007 49 1 10.wxyz/CV49P1 http://www.austms.org.au/Publ/Jamsb/V49P1/ Song-Ping Zhu Yinglong Zhang 28 April 2008 2008 4 28 131 150 491-2426-ZhuZh-2007 10.wxyz/C2007V49P1p131 http://www.austms.org.au/Publ/Jamsb/V49P1/491-2426-ZhuZh/ In this paper, we compare the direct boundary element method (BEM) and the dual reciprocity boundary element method (DRBEM) for solving the direct interior Helmholtz problem, in terms of their numerical accuracy and efficiency, as well as their applicability and reliability in the frequency domain. For BEM formulation, there are two possible choices for fundamental solutions, which can lead to quite different conclusions in terms of their reliability in the frequency domain. 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