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A new iterative technique on surface measured equation of invariance (OSMEI) is proposed for decomposing the method of moment (MoM) matrix of 3D acoustic scattering problem. Its' an extension of the matrix decomposition (MD) by the OSMEI method. In the iterative procedure, the structure and the sparsity rate of OSMEI coefficients remain invariant, and it results in a significant reduction in the memory requirement and computing time. Moreover, it provides a means for systematic improvement of the solution. The numerical results of 3D acoustic scattering of a soft sphere show that this technique takes the attractive features of high accuracy and fast convergence of iterative process.