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This paper proposes the singular boundary method (SBM) in conjunction with Burton and Miller׳s formulation for acoustic radiation and scattering. The SBM is a strong-form collocation boundary discretization technique using the singular fundamental solutions, which is mathematically simple, easy-to-program, meshless and introduces the concept of source intensity factors (SIFs) to eliminate the singularities of the fundamental solutions. Therefore, it avoids singular numerical integrals in the boundary element method (BEM) and circumvents the troublesome placement of the fictitious boundary in the method of fundamental solutions (MFS). In the present method, we derive the SIFs of exterior Helmholtz equation by means of the SIFs of exterior Laplace equation owing to the same order of singularities between the Laplace and Helmholtz fundamental solutions. In conjunction with the Burton–Miller formulation, the …