Yet another fast multipole method without multipoles --- Pseudo-particle   multipole method
  In this paper we describe a new approach to implement the O(N) fast multipole method and $O(N\log N)$ tree method, which uses pseudoparticles to express the potential field. The new method is similar to Anderson's method, which uses the values of potential at discrete points to represent the potential field. However, for the same expansion order the new method is more accurate and computationally efficient. 
Junichiro Makino