 Tensioned-sheet acoustic impedance

A sheet of mass per area $m$ and elastic-sheet tension $T$ backed by an identical outgoing fluid half-space presents the stated surface acoustic impedance to the other half-space, using upward sheet velocity $i\omega \eta =-V$. The fluid term is its normal acoustic impedance; the remaining term is structural. Infinite elastic-sheet tension suppresses every fixed nonzero spatial wavenumber, but not $k=0$, whereas infinite mass suppresses even spatially uniform motion. A massless untensioned sheet between identical fluids is transparent.