In the present paper the attention is focused on effect of arrangement of tube banks on acoustic resonance which occurred in the two-dimensional model of boiler. We have examined the characteristics of vortex shedding and acoustic resonance generated from in-line and staggered tube banks. At the small tube pitch ratio in in-line tube banks, acoustic resonance of third and fourth mode in the transverse direction occurred. As the tube pitch ratio in the flow direction decreased, the vortex shedding frequency became broad-band. The alternative vortex shed from in-line tube banks. The multiple resonance modes were generated within the broad-band vortex shedding frequency. And the acoustic resonances of lower-order modes occurred at the higher gap velocity. On the other hand, at the small tube pitch ratio in staggered tube banks, acoustic resonance did not occurred, although the vortex shed at the resonance frequency in tube banks. The pressure drop at staggered tube banks was larger than that of in-line tube banks. The symmetric vortices were observed inside staggered tube banks at the small tube pitch ratio.