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In this paper we propose and analyze a virtual element method to approximate the natural frequencies of the acoustic eigenvalue problem with polygonal meshes that allow the presence of small edges. With the aid of a suitable seminorm that depends on the stabilization of the small edges method, we prove convergence and error estimates for the eigenfrequencies and eigenfunctions of the problem, supporting our analysis on the compact operators theory. We report some numerical tests that allows us to assess the performance of the method and the accuracy on the approximation.

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