It is suitable to solve the acoustic problems by using the fast multipole boundary element method (FMBEM), since the FMBEM can accelerate the matrix-vector multiplication dramatically by reducing the CPU time and memory of conventional boundary element method to O(N log2N) and O(N) respectively. We propose a 3D acoustic FMBEM based on Burton-Miller formulation in this paper. A new adaptive algorithm is applied to the diagonal form FMBEM, and a new proposed analytical moment formulation is used in the moment computation. Both of them further improve the efficiency of FMBEM. Acoustic scattering of soft sphere at resonant frequency is investigated to validate the accuracy of solution using Burton-Miller formulation. Comparisons of solution to the multi-radiating spheres problem with the one solved by Bapat's program demonstrate the accuracy and the efficiency of our algorithm in solving large-scale acoustic problems. In the end, we use our algorithm to analyze the inner sound filed of a car and dolphin acoustic scattering.