Use mass conservation and conservative momentum conservation, with viscous stress defined so that its divergence is the viscous force:Differentiate the first equation in time and eliminate the momentum time derivative using the second. This givesSet and , where the reference values and are constant. Subtract to obtain the exact Lighthill acoustic analogyThe Lighthill stress tensor includes nonlinear momentum transport, departure from the reference linear pressure-density relation, and viscous stress. For an inviscid fluid the last term is absent. The derivation is an exact rearrangement of the conservation equations; treating the tensor as a known localized source is a subsequent approximation.
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