Abstract: | A boundary element method is introduced to approximate the solution of a scattering problem for the Helmholtz equation with a generalized Fourier–Robin‐type boundary condition given by a second‐order elliptic differential operator. The formulation involves three unknown fields, but is free from any hypersingular integral. Existence and uniqueness of the solution are established using a Babuška inf–sup condition. When implementing the method, a lumping process allows to remove two fields from the formulation. The numerical solution has thus the same cost as the one of a problem relative to a usual Neumann boundary condition. Numerical tests confirm the ability of the method for solving this type of non‐standard boundary value problems. Copyright © 1999 John Wiley & Sons, Ltd. |