Acoustic impedance and specific acoustic impedance are measures of the opposition that a system presents to the acoustic flow resulting from an acoustic pressure applied to the system. The SI unit of acoustic impedance is the pascal-second per cubic metre (Pa·s/m3), or in the MKS system the rayl per square metre (rayl/m2), while that of specific acoustic impedance is the pascal-second per metre (Pa·s/m), or in the MKS system the rayl. There is a close analogy with electrical impedance, which measures the opposition that a system presents to the electric current resulting from a voltage applied...