Abstract: The hyper-singular numerical integral occurred in the acoustic boundary element method has been dealt with using a regularization formulation. When the regularization formulation is descretized using boundary elements, the influence matrix corresponding to a composite integral Operator is proved to be just the product of the two influence matrices corresponding to the two integral operators which construct the composite integral operator. So a completely new approach to deal with hypersingular numerical integral is made. To test the validity of this approach, oscillating sphere radiation and pulsating sphere radiation are calculated. As a result, the numerical values agree very well with the corresponding analytical solution. And most of all, the calculation speed is very high.