 Normal acoustic impedance

The normal acoustic impedance of a progressive acoustic wave at a planar boundary is the pressure amplitude divided by the normal-velocity amplitude. For propagation angle $\theta$ from the normal,The distinction from the acoustic impedance $\rho c$ matters at oblique incidence: interface reflection depends on the ratio of normal impedances. For an evanescent outgoing wave $k_n$ is imaginary and the normal impedance is reactive, giving no mean normal acoustic energy flux.