In physics, in particular, acoustics, time is traditionally considered as a continuous coordinate. Some exception is signal processing, where sampling is necessary for calculations on computers. But all acoustic problems are formulated and solved using time-continuous models described by differential equations and their solutions in the form of continuous time functions. Meanwhile, these problems can be formulated and solved in an equivalent way using discrete-time models described by finite-difference equations and their solutions in the form of time series. As the experience of some other fields of science, for example, control theory, shows, the discrete approach has a number of advantages over the continuous approach, the useof which greatly facilitates the solution of many problems. This paper aims to partially fill the gap in acoustics that exists here and is aimed at creating the theoretical foundations of a discrete-time approach to solving acoustic problems. The paper is limited to the consideration of one oscillatory system widely used in acoustics— a linear structure with N degrees of freedom consisting of lumped inertial, elastic and dissipative elements, to which, in particular, the finite element method leads. For several continuous models of this system, equivalentdiscrete-time models are constructed in the paper, finite-difference equations are derived and their solutions are obtained. The criterion of equivalence of continuous and discrete models in the paper is the mathematically exact equality of the corresponding solutions at all discrete points in time. Based on this criterion, analytical relations have been established between the parameters of continuous and discrete models and their equations, which make it possible to build its discrete-time model based on a continuous model of the systemand, conversely, to build its continuous model based on a known discrete model. Special attention is paid in the paper to the forced vibrations of the system under the action of kinematic excitation, which is important in many acoustic problems, whereas in the literature only force excitation is considered. The paper also discussesone of the most useful properties of discrete modeling—the simplicity of constructing discrete models based on experimentally measured signals. A corresponding example is given. Note that the term “ARMAmodel” is an abbreviation for “autoregressive and moving average model”, generally accepted in control theory, systems theory and other fields of science.