A transmission line model for lossy sound propagation has been obtained by solving the state law of air and the Navier-Stokes, mass conservation. Fourier heat equations. The series impedance and shunt admittance of general sound propagation has been established in order to obtain the acoustic equivalent elements representing the visco-thermal effects. Acoustic equivalent elements are given for sound propagation in various structures such as holes, cavities, or ducts present in every miniaturized transducer and in particular in integrated microphones and earphones.
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