For a plane sound wave, acoustic impedance is , with pressure amplitude and particle-velocity amplitude . Continuity of pressure and normal velocity at normal incidence on a lossless interface gives
Matching eliminates reflection. A quarter-wave intermediate layer with transforms the load to the source impedance at its design frequency; its bandwidth is limited. For strings, the analogous mechanical impedance is transverse force divided by velocity, ; continuity of displacement and transverse force gives the corresponding matching condition. These amplitudes use different force/velocity conventions from acoustic pressure, so reflection signs must be stated consistently.

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