Abstract: The discrete field points and source points are represented by using the continuous and discontinuous boundary elements respectively such that the place of these two kinds of points will not be coincident.Thereby singular integrals are avoided.This method is easy to be implemented.Based on these methods,the expressions of acoustic sensitivities are presented.Numerical results of acoustic sensitivity of pulsating sphere are compared with analytical solutions and constant boundary element method solutions respectively to demonstrate the availability of the method.