The objective of the work presented in this paper is the development of a computational capability for recreating the vibration of a source from acoustic field data. The formulation is based on the indirect variational boundary element method (IVBEM). The vibration of the source is computed from transfer functions defined between the field points and the surface of the source. The capability to account for the presence of obstacles in the field adjacent to the vibrating sources and the treatment of irregular frequencies are included in the IVBEM formulation. A singular value decomposition (SVD) solver is integrated with the IVBEM computations in order to evaluate the vibration of the source. An algorithm that identifies the optimum field points where the acoustic pressure of the original field must be prescribed in order to accomplish the most efficient source reconstruction is also developed. Several validation and application cases are presented.