Large eddy simulation cooperated with the second order full extension ETG (Euler-Taylor-Galerkin) finite element method was applied to simulate the flow around two square cylinders arranged side by side at a spacing ratio of 1.5. The second order full extension ETG finite element method was developed by Wang and He. By means of Taylor expansion of terms containing time derivative, time derivative is replaced by space derivative. The function of it is equal to introducing an artificial viscosity term. The streamlines of the flow at different moments were obtained. The time history of drag coefficient, lift coefficient and the streamwise velocity on the symmetrical points were presented. Furthermore, the symmetrical problem of the frequency spectrum of flow around two square cylinders arranged side by side were studied by using the spectral analysis technology. The data obtained at the initial stage are excluded in order to avoid the influence of initial condition on the results. The power spectrums of drag coefficient, lift coefficient, the streamwise velocity on the symmetrical points were analyzed respectively.The results show that although the time domain process of dynamic parameters is nonsymmetrical, the frequency domain process of them is symmetrical under the symmetrical boundary conditions.