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To solve large scale linear equations involved in Fast Multipole Boundary Element Method(FM-BEM)efficiently,an iterative method named GMRES(m)algorithm with Variable Restart Parameter(VRP-GMRES(m)algorithm)is proposed.By properly changing a variable restart parameter for the GMRES(m)algorithm,the iteration stagnation problem resulted from improper selection of the parameter is resolved efficiently.Matrix transformation is used to prove that the proposed algorithm is not only fast convergent but also is highly accurate.Numerical experiments show that the new algorithm can significantly improve the computational efficiency and accuracy.Its superiorities will be much more remarkable when it is used to solve larger scale problems.So it has extensive prospect in the FM-BEM field and other scientific and engineering computing.