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The inverse problem to determine the vibrating velocity from known exterior field measurement pressure, involves the solution of a discrete ill-posed problem. To facilitate the computation of a meaningful approximate solution possible, the indirect boundary element method (IBEM) code for investigating vibration velocity reconstruction and Tikhonov regularization method by means of singular value decomposition (SVD) are used. The amount of regularization is determined by a regularization parameter. Its optimal value is given by the L-curve approach. Numerical results indicate the reconstructed normal surface velocity is a good approximation to the real source.