Abstract
It would appear that Rayleigh's formula is generally applicable to the transmission of sound through light thin panels such as paper, sailcloth, or fibre board. The preponderating effect of mass is evident fromt the equation, together with a tendency for the reduction factor to vary as the square of the frequency of the incident sound. With materials as light as paper a term due to air damping is important, and less variation with frequency occurs. For heavy panels such as 2 in. boards or brick walls, the reduction factor falls short of that calculable from Rayleigh's formula. A new equation has been derived to allow for resonance of panels, and it indicates that resonances can account for reduced insulating value. When the equation is applied to actual panels, however, it appears that no single resonance will reconcile theory with experiment. It is necessary to consider that each panel may have several modes of resonance—a fact consistent with the general theory of the vibration of plates, and with experiment (see Davis and Littler, loc. cit. p. 1052).

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