The relationship between the four-pole parameters of a duct with and w
ithout low Mach number flow is established. A transformation of the va
riable is used to enable the sound propagation problem with low Mach n
umber flow to be reformulated as the solution of an ordinary Helmholtz
equation for the transformed variable. Thereby, the expression for th
e four-pole parameters of a duct with flow is derived which can be det
ermined by evaluation of the four-pole parameters for the case of the
stationary medium. The results show there is a noticeable variation in
the four-pole parameters, but there is not any variation in the trans
mission loss with mean flow. (C) 1995 Acoustical Society of America.