In this paper a Perfectly Matched Layer (PML) formulation was tested as boundary condition in linearized Euler’s Equations. Counted among absorbing boundary conditions, it was recently introduced in Computational Aeroacoustics (CAA). A formulation is presented that makes the implementation of the PML very easy and computationally efficient. This technique was evaluated with typical problems in CAA by using the linearized Euler equations in 2-D such as a convected incompressible vortex and a Kelvin-Helmholtz instability wave. The PML was compared directly to a standard sponge zone and shows an excellent performance.