The modelling of the interactions between porous structures and satura
ting fluids has known new developments. D.L Johnson has given a rigoro
us definition of tortuosity and has introduced a new parameter, the vi
scous characteristic dimension. A thermal characterictic dimension can
be defined in a similar way. For the case of elastic structures, the
two compressional waves must be taken into account. A matrix formulati
on is presented, which simplifies the modelling of stratified porous m
aterials having an elastic structure.