The paper presents the results of experimental and theoretical studies of the influence of the surface density of a thin porous sheet of thermally expanded graphite on the transmission coefficient of the acoustic wave. The possibility of using the theory of thin films to describe the processes of transmission of acoustic waves through porous sheet in the field of low frequencies and small thicknesses has been proven. The influence of the operating frequency on the sensitivity of the transmission coefficient to the surface density of the sheet was assessed.
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