This paper describes formulation and implementation of the fast multipole boundary element method (FMBEM) for 2D acoustic problems. The kernel function expansion theory is summarized, and four building blocks of the FMBEM are described in details. They are moment calculation, moment to moment translation, moment to local translation, and local to local translation. A data structure for the quad-tree construction is proposed which can facilitate implementation. An analytical moment expression is derived, which is more accurate, stable, and efficient than direct numerical computation. Numerical examples are presented to demonstrate the accuracy and efficiency of the FMBEM, and radiation of a 2D vibration rail mode is simulated using the FMBEM.