A symmetric PML formulation that is suitable for finite element computation
of time-harmonic acoustic waves in exterior domains is analyzed. Dispersio
n analysis displays the dependence of the discrete representation of the PM
L parameters on mesh refinement. Stabilization by modification of the coeff
icients is employed to improve PML performance, in conjunction with standar
d stabilized finite elements in the Helmholtz region. Numerical results val
idate the good performance of this finite element PML approach.