Non-singular boundary element method (BEM) codes are developed in acoustics application. The BEM code is then used to calculate unknown boundary surface normal displacements and surface pressures from known exterior near field pressures. And then the calculated surface normal displacements and surface pressures are again applied to the BEM in forward in order to calculate reconstructed field pressures. The initial exterior near field pressures are very well agreed with the later reconstructed field pressures. Only the same number of boundary surface nodes (1178) are used for the initial exterior pressures which are at first calculated by Finite Element Method (FEM) and BEM. Pseudo-inverse technique is, used for the calculation of the unknown boundary surface normal displacements. The structural object is a tuning fork with 128.4 ㎐ resonant. The boundary element is a quadratic hexahedral element (eight nodes per element).