Abstract
A new scattering matrix theory is developed for investigating the scattering of acoustic waves by elastic or viscoelastic obstacles of arbitrary shape immersed in a fluid. The problem is difficult since the Q matrix obtained in the usual way is not square and hence cannot be inverted. In this paper, a T‐matrix formalism is presented by considering additional representations of the scattered and refracted fields so that one arrives at matrix equations that are invertible. Numerical results for the scattering cross sections of prolate, oblate, and spherical obstacles immersed in water are presented as a function of the dimensionless wave number.
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