A new methodology is proposed for the low Mach number turbulent flow noise prediction. Based on the hydrodynamic/acoustic splitting method, turbulent flow field is computed by an incompressible large eddy simulation(LES), while its acoustic field is predicted by the filtered perturbed-compressible- equations(FPCE). The FPCE which is derived from the incompressible and compressible LES equations does not require any particular modeling of the source term for turbulence. The present method is applied to turbulent noise prediction of flow past a circular cylinder at Re D=46000 and M=0.21. The predicted sound pressure level spectrum agrees fairly well with the experimental data of Boudet et al(AIAA Paper 2003-3217).