The linear homentropic acoustic equations are
Differentiate the first equation in time, take the divergence of the second, and use the third. This eliminates and and gives the acoustic pressure wave equation
For a progressive plane wave, write
The momentum equation gives , while the dispersion relation is . Therefore the pressure and longitudinal velocity amplitudes obey
The constant is the acoustic impedance.
Let , , and . Use the harmonic convention and write the pressure and velocity amplitudes as
Continuity of pressure and normal velocity at both interfaces is equivalently the layer transfer relation
Substituting , , , and , then adding the two resulting equations, gives
Hence the acoustic transmission through a uniform layer is
For either or , the strong acoustic impedance mismatch makes transmission small except near , where . Away from those resonances,
At the antiresonant points , the minimum is .

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