In this talk we will present an overview of aspects of structural acoustics in MEMS devices at Sandia. Recent results concerning viscous wave motion in a rotational micromechanical system will be presented. In addition, experimental approaches for the characterization of acoustic effects in MEMS devices will be discussed. We will also present an overview of massively parallel numerical simulation capabilities for large-scale and small-scale (MEMS) structural acoustic analysis. Since large numbers of degrees of freedom are typically present in structural acoustic analysis, massively parallel computations are essential in solving practical application problems. Two formulations for the fluid will be considered: a standard linear velocity potential formulation, and a nonlinear wave formulation. The applications of the two formulations will be discussed. A parallelization scheme will be presented that allows for arbitrary decomposition of the wet interface. Finally, numerical results of application problems will be presented. [Sandia is a multiprogram laboratory operated by Sandia Corporation, a Lockheed Martin Company for the United States Department of Energy’s National Nuclear Security Administration under Contract DE-AC04-94AL85000.]