International audienceWe present the finite-volume (FV or P0 Galerkin Discontinuous) formulation applied to the 3D visco-elastic wave equation in the frequency domain. This work is motivated within the framework of global offset seismic imaging by full waveform inversion. Concerning the direct problem, the FV formulation leads to the resolution of a large and sparse system of linear equations. This system can be solved with a direct solver particuraly suitable to tomographic applications since only one matrix factorization is performed per frequency for all the right hand terms (i.e. the sources). On the other hand, direct solvers require large amount of RAM and therefore restrict the possible field of realistic applications. The memory com...