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We present a boundary integral formulation of the Helmholtz equation with visco-thermal boundary conditions, in two dimensions. Such boundary conditions allow for the accurate simulation of viscous and thermal losses in the vicinity of the boundary, which are particularly relevant in acoustic devices with narrow features. Using cancellations between hyper-singular operators, a variant of the method of images technique, and analytic pre-conditioners, we derive integral equations that are Fredholm second-kind, up to the application of a boundedly invertible operator. This approach allows for the fast and accurate solution of acoustics problems with boundary layers.

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