A direct boundary element method (DBEM) is developed for thin bodies whose surfaces are rigid or compliant. The Helmholtz integral equation and its normal derivative integral equation are adoped simultaneously to calculate the pressure on both sides of the thin body, instead of the jump values across it, to account for the different surface conditions of each side. Unlike the usual assumption, the normal velocity is assumed to be discontinuous across the thin body. In this approach, only the neutral surface of the thin body has to be discretized. The method is validated by comparison with analytic and/or numerical results for acoustic scattering and radiation from several surface conditions of the thin body; the surfaces are rigid when stationary or vibrating, and part of the interior surface is lined with a sound-absoring material.