Note: This is a French-language preprint. The experimental study of the transmission of an acoustic impulse wave at the center of a sphere of polyurethane foam, allows the definition of a transfer function typical of the transmission in frequency intervals ranging from 1 kHz to 20 kHz. The theoretical study points out that is possible to consider the measured wave as the superposition of a transmitted wave and of multireflected waves; from Biot`s theory we obtain the resistivity b, the structural factor 6, and the mass coupling parameter which determines the absorption of the medium.
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