A two-dimensional finite element program based on the Biot theory is u
sed to predict the surface impedance of a porous layer of infinite lat
eral extension, and the behaviour of a sample of finite dimensions ins
ide an impedance tube, with an air gap between the tube and the sample
. Lateral absorption and the effects of the elasticity of the frame ar
e included in the formulation and the results are compared with a meas
urement performed previously.