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To numerically simulate the acoustic propagation in fluids, a third-order compact finite volume method (FVM) that is suitable for three-dimensional (3D) hybrid unstructured grids is developed. It is used to solve the linear Euler equations (LEEs). Furthermore, the corresponding linear lattice Boltzmann flux solver (LBFS) is constructed. The conservative form of LEEs is discretized according to the third-order Gaussian quadrature rules. Based on the stencils only involving the neighboring cells of the control volume, high-order polynomials are constructed. By ensuring that the variables and their derivatives are conserved in the stencil, the unknown coefficients are determined using the least-square method. To satisfy the moment relations, the distribution function expression is determined by solving the equation system. Finally, the mesoscopic flux calculation scheme for LEEs is constructed based on the derived lattice …