Closed-cell foams are frequently used in both the research and industry communities to provide a pressure release condition for underwater sound. In practice, closed-cell foams can effectively imitate a pressure release condition even if the thickness of the foam is as small as 1/60th the wavelength of the sound in water, however these conditions start to break down as the sound speed in water is reduced. The presence of even a small volume fraction of bubbles can cause the sound speed to drop in such a way that the water can couple with the closed-cell foam and prevent the interface from providing a pressure release condition. Measurements made in an acoustic resonator are used to show how the idealized system breaks down. [This work was supported by the Office of Naval Research.]
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