Abstract A novel full Boundary Element Formulation for the harmonic analysis of elastic membranes coupled to acoustics fluid is presented. The elastic membranes is modeled using the classical linear elastic pre-stretched membrane theory. The acoustic fluid is modeled using the acoustic-wave equation for homogeneous, isotropic, inviscid and irrotational fluids. Elastostatic fundamental solution is used in the boundary element formulation for the elastic membrane. The boundary element formulation for the acoustic fluid is based on the fundamental solution of three dimensional Poisson equation. Domain integrals related to inertial terms and those related with distributed pressure on membrane, were treated using the Dual Reciprocity Boundary Element Method. Fluid-structure coupling equations were established considering the continuity of the normal acceleration of the particles and dynamic pressure at fluid-structure interfaces. Results obtained shows the accuracy and efficiency of the proposed boundary element formulation.