A theory is developed to describe the transient pressure response of rigid, isotropic, and uniform porous media, including the higher‐order effects of viscous dissipation and thermal conduction. A transfer function which is transcendental in the Laplace time‐image variable is obtained for the system. For the case of sinusoidal excitation, the results reduce to those given earlier by Smith and Greenkorn [J. Acoust. Soc. Am. 52, 247–253 (1972)]. Rational approximations are developed for the regime limiting cases of viscosity (long transient times or low frequencies) and inertia (short transient times or high frequencies), and are used to derive the system step and impulse responses.

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