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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