This paper reports a numerical study of the aeroacoustics of merging flow at T-junction. The primary focus is to elucidate the acoustic generation by the flow unsteadiness. The study is conducted by performing direct aeroacoustic simulation approach, which solves the unsteady compressible Navier-Stokes equations and the perfect gas equation of state simultaneously using the conservation element and solution element method. For practical flows, the Reynolds number based on duct width is usually quite high (>10(5)). In order to properly account for the effects of flow turbulence, a large eddy simulation methodology together with a wall modeling derived from the classical logarithm wall law is adopted. The numerical simulations are performed in two dimensions and the acoustic generation physics at different ratios of side-branch to main duct flow velocities VR (=0.5,0.67,1.0,2.0) are studied. Both the levels of unsteady interactions of merging flow structures and the efficiency of acoustic generation are observed to increase with VR. Based on Curle's analogy, the major acoustic source is found to be the fluctuating wall pressure induced by the flow unsteadiness occurred in the downstream branch. A scaling between the wall fluctuating force and the efficiency of the acoustic generation is also derived.