The acoustic simulation of a whistle is studied. In this paper, two-dimensional fluid domain model and computational fluid dynamics (CFD) method are used to study the flow characteristics of air through whistle. Considering the compressibility and incompressibility of air, standard k-ε , RNG k-ε, standard k –ω and SST k–ω four standard turbulence models are runned. Different flow field characteristics are compared and analyzed. Then the acoustic characteristics of whistles are studied by Lighthill acoustic analogy method, and compared with the experimental results. Through the research, the factors to improve the accuracy of low Mach number fluid acoustic simulation are summarized.