A three-dimensional analytical approach is developed to determine the transmission loss of circular flow-reversing chambers in the absence of bulk flow. The study couples the continuity conditions of the acoustic pressure and particle velocity at the inlet and outlet with the orthogonality relations of Fourier–Bessel functions. The present analytical results are compared with the boundary element predictions to assess the approach, as well as with previous works to examine the effect of nonplanar wave decay in end ducts. The acoustic attenuation due to flow-reversing chamber is then investigated in detail as a function of the length-to-diameter ratio of the chamber and the relative locations of the inlet/outlet.

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