Define and use the outgoing acoustic square-root branch
For positive real frequency reached from below, on the propagating interval and is positive real for . The outgoing field in the lower fluid has pressure amplitude , since . If , the shared normal velocity is . The linear homentropic acoustic equations therefore give
This lower-fluid wave is outgoing; no additional incoming sound is included in defining the impedance seen by the upper fluid.
Put . The sheet's force balance gives , hence . Its prescribed downward velocity amplitude is . Thus the tensioned-sheet acoustic impedance is
The first term is the lower fluid's normal acoustic impedance, and the second is the sheet's inertial and elastic-sheet tension response. For a real propagating angle, .
At fixed nonzero frequency and fixed wavenumber, gives , a zero-velocity, in-phase reflecting boundary. At fixed , gives the same reflection limit, but there is an important exception: elastic-sheet tension does not resist the spatially uniform mode . At normal incidence, the impedance remains however large the elastic-sheet tension is. With this mode is transparent. By contrast, arbitrarily large mass resists even a spatially uniform oscillation. These fixed-frequency limits exclude a simultaneously tuned structural resonance.
If , and . The identical fluids are effectively joined across a massless, untensioned interface: pressure and normal velocity continue without reflection. This is the matched case, rather than the pressure-release case.

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