This book highlights the mathematical and physical properties of acoustical sources with singularities located in the complex plane and presents the application of such special elements to solve acoustical radiation and scattering problems. Sources whose origin lies in the complex plane are also solutions of the wave equation but possess different radiating properties as their counterparts with real positions. Such mathematical constructions are known in the fields of optics and electrodynamics, but they are not common in acoustical research. The objective of the book is to introduce this concept to acousticians and motivate them to engage themselves in further research and application of complex sources. Such sources are particularly useful to formulate Green’s functions and related equivalent source and boundary element methods in half-spaces.