In acoustical devices such as electroacoustical transducers, there occur principally the following three elements: volume compliance, porous acoustical resistance, and compliant membranes. When representing these elements in an electrical equivalent circuit, ideal elements are usually assumed. This is justified for the first case but not always for the second and third. Porous compliant membranes, which are neither ideal membranes nor ideal resistances, frequently occur in practice, either intentionally or unintentionally, for which an acoustical equivalent circuit is not available up to the present time. It is the purpose of this paper to present such a circuit.
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