Abstract: The isogeometric dual reciprocity boundary element method for frequency domain acoustic scattering problem is proposed. A frequency-independent fundamental solution is adopted to solve the nonhomogeneous Helmholtz equation, which avoids calculating the coefficient matrix repeatedly when solving the frequency acoustic scattering problem, such as the traditional boundary element method. By introducing the dual reciprocity method to transform the domain integral to the boundary integral, the basis function of three-dimensional infinite domain dual reciprocity expansion is obtained. The application of the dual reciprocity method when converting domain integral to boundary integral in the infinite domain sound field problem is realized, and the advantage of the boundary element method to reduce dimension is preserved to the greatest extent. Meanwhile, in order to improve the solving accuracy of the domain integral, the value range of the coefficient of variation is given. The numerical results show that the isogeometric dual reciprocity boundary element method has better accuracy and stability in solving the frequency domain acoustic scattering problem.