Use a velocity potential proportional to , where
. The wall condition gives amplitude . With , acoustic energy flux gives
For the vertical wave number is imaginary: the disturbance is evanescent and carries no mean vertical energy flux.
Let , , and
. Match pressure and normal velocity between an evanescent lower potential and an outgoing upper wave. The transmitted amplitude has
Therefore
For this is
showing tunnelling suppression. For it tends to
, as if the upper medium met the wall.

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