Abstract
This work concerns both the theoretical prediction and measurement of structural parameters in open-cell highly porous polyurethane foams. Of particular interest are the dynamic flow resistance, thermal time constant, and mass structure factor and their dependence on frequency and geometry of the cellular structure. The predictions of cell size parameters, static flow resistance, and heat transfer as accounted for by a Nusselt number are compared with measurement. Since the static flow resistance and inverse thermal time constant are interrelated via the ’’mean’’ pore size parameter of Biot, only two independent measurements such as volume porosity and mean filament diameter are required to make the predictions for a given fluid condition. The agreements between this theory and nonacoustical experiments are excellent.

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