  In this paper we investigate statistical entropy of a 3-dimensional rotating
acoustic black hole based on generalized uncertainty principle. In our results
we obtain an area entropy and a correction term associated with the
noncommutative acoustic black hole when $\lambda$ introduced in the generalized
uncertainty principle takes a specific value. However, in this method, it is
not needed to introduce the ultraviolet cut-off and divergences are eliminated.
Moreover, the small mass approximation is not necessary in the original
brick-wall model.
