Abstract: The Helmholtz equation least squares method (HELS) is usually based on measurement of the sound pressure. This paper describes an investigation of an alternative model that involves measuring the normal component of the acoustic particle velocity. The purpose of the paper is to compare the performance of particle velocitybased and pressure-based HELS method.The simulation results show that this model is quite applicable and gives better results than that based on measurement of the sound pressure in defferent measuring distances， especially for the velocity reconstructions. The results vary little with different sound frequencies， illustrating the good adaptive to the low-mid frequencies. In order to bring this model into practice，the random noise must be intruduced. The velocity model behaves obviously better in the analysis of random noise as well. The simulation results indicate that the new model is correct and feasible. Therefore it would be significant to examine the potential of velocity-based HELS method.