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A cost comparison of the ellipsoidal acoustic infinite element method (EAIEM)and the spherical acoustic infinite element method (SAIEM) is discussed by converting the calculational cost of infinite elements into that of finite elements. Compares to the EAIEM, the advantage of the SAIEM is evident when the dimensionless frequency is less than 10 or the ratio of the length to the width of the acoustic source is less than 10, even if using the EAIEM reduces the number of finite elements between the acoustic source and the artificial boundary. The advantage of the EAIEM is more and more remarkable as the dimensionless frequency and the ratio of the length to the width of the acoustic source increase. The efficiency and the precision of the EAIEM should be researched further to reach the highest potential of the EAIEM.