Theory and measurements related to sound transmission through double panels lined with elastic porous media are presented. The information has application to the design of noise control barriers and to the optimization of aircraft fuselage transmission loss, for example. The major difference between the work described here and earlier research in this field relates to the treatment of the porous material that is used to line the cavity between the two panels of the double panel structure. Here we have used the porous material theory proposed by Biot since it takes explicit account of all the wave types known to propagate in elastic porous materials. As a result, it is possible to use the theory presented here to calculate the transmission loss of lined double panels at arbitrary angles of incidence; results calculated over a range of incidence angles may then be combined to yield the random incidence transmission loss. In this paper, the equations governing wave propagation in an elastic porous material are first considered briefly and then the general forms for the stresses and displacements within the porous material are given. Those solutions are expressed in terms of a number of constants that can be determined by application of appropriate boundary conditions. The boundary conditions required to model double panels having linings that are either directly attached to the facing panels or separated?!from them by air gaps are presented and discussed. Measurements of the random incidence transmission loss of aluminium double-panel structures lined with polyurethane foam are presented and have been found to be in good agreement with theoretical predictions. Both the theoretical predictions and the measured results have shown that the method by which an elastic porous lining material is attached to the facing panels can have a profound influence on the transmission loss of the panel system. It has been found, for example, that treatments in which the lining material is not directly attached to the facing panels are generally to be preferred to those in which the lining is directly bonded to the panels. These effects may be explained by considering the degree to which the various wave types within the elastic porous material are excited, which in turn can be related to the method by which the lining is mounted to the facing panels.