A finite element solution to the convected Helmholtz equation in a nonuniform flow is used to model the noise field within 3-D acoustically treated aero-engine nacelles. Options to select linear or cubic Hermite polynomial basis functions and isoparametric elements are included. However, the key feature of the method is a domain decomposition procedure that is based upon the inter-mixing of an iterative and a direct solve strategy for solving the discrete finite element equations. This procedure is optimized to take full advantage of sparsity and exploit the increased memory and parallel processing capability of modern computer architectures. Example computations are presented for the Langley Flow Impedance Test facility and a rectangular mapping of a full scale, generic aero-engine nacelle. The accuracy and parallel performance of this new solver are tested on both model problems using a supercomputer that contains hundreds of central processing units. Results show that the method gives extremely accurate attenuation predictions, achieves super-linear speedup over hundreds of CPUs, and solves upward of 25 million complex equations in a quarter of an hour.