A simple semi-empirical method is presented for calculating the speed of sound and attenuation factor for an unknown medium enclosed in a pipe. This method is based on the calculation of four-pole matrix parameters. It can be used in connection with transient or steady state excitation. The material presented is limited by the fact that no ideal measurement process exists. This limitation is significant when gathering attenuation factor and speed of sound data over a wide frequency range. However, the results, which are easily obtainable, are more than sufficient in solving daily engineering problems.

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