A non-singular formulation of the boundary integral method (BIM) is presented for the Laplace equation whereby the well-known singularities that arise from the fundamental solution are eliminated analytically. A key advantage of this approach is that numerical errors that arise due to the proximity of nodes located on osculating boundaries are suppressed. This is particularly relevant in multi-scale problems where high accuracy is required without undue increase in computational cost when the spacing between boundaries become much smaller than their characteristic dimensions. The elimination of the singularities means that standard quadrature can be used to evaluate the surface integrals and this results in about 60% savings in coding effort. The new formulation also affords a numerically robust way to calculate the potential close to the boundaries. Detailed implementations of this approach are illustrated with problems involving osculating boundaries, 2D domains with corners and a wave drag problem in a 3D semi-infinite domain. The explicit formulation of problems with axial symmetry is also given.
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