In our work, we are interested in the effect of coupling between Helmholtz resonators using the finite element model. We show that the coupling between two spheres leads to two peaks of resonance at low frequencies. One of them is symmetric and corresponds to a mono-polar breathing mode. The second one is anti-symmetric and behaves like a dipole. Consequently, the first one produces an isotropic wave in the far pressure field, while the second produces a directional propagation wave. Therefore, by changing the distance and / or the orientation between the resonators, we aim to manipulate and control the direction of the acoustic wave at specific frequencies.