An analysis is made of the damping of sound and structural vibrations by vorticity production in the apertures of a bias flow, perforated elastic plate. Unsteady motion causes vorticity to be generated at the aperture edges; the vorticity and its energy are swept away by the bias flow and result in a net loss of acoustic and vibrational energy. In this paper we investigate the interaction of an arbitrary fluid-structure disturbance with a small circular aperture in the presence of a high Reynolds number, low Mach number bias flow. By considering the limit in which the aperture is small compared to the length scale of the impinging disturbance, it is shown that the effect of the interaction can be represented by a concentrated source in the plate bending wave equation consisting of a delta function and two of its axisymmetric derivatives. A generalized bending wave equation is then formulated for a plate perforated with an homogeneous distribution of small, bias flow circular apertures. This equation is used to predict the attenuation of sound and resonant bending waves by vorticity production. Acoustic damping is found to be significant provided the fluid loading is sufficiently small for the plate to be regarded as rigid (e.g. for an aluminium plate in air when the frequency is not too small). On the other hand, a bending wave is effectively damped only when the fluid loading is large enough for the wave to produce a substantial pressure drop across the plate; when this occurs the predicted attenuations are comparable with those usually achieved by the application of elastomeric damping materials. Numerical predictions are presented for steel and aluminium plates in air and water.