This paper presents a boundary element method for solving Dirichlet bou-ndary value problem of the Helmholtz equation in R~2.First,the existence andthe uniqueness of an extended solution for the problem are obtained.Then,thesolution is expressed in terms of simple layer potentials,and this expression,which is suitable to the interior as well as the exterior problem,leads to aboundary integral equation of the first kind.Finally,a finite element approachis applied to solve a variational form which is equivalent to the boundaryintegral equation.