acoustic impedance

noun Acoustics.
the total reaction of a medium to the transmission of sound through it, expressed as the ratio of sound pressure to particle velocity at a given point in the medium.
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Encyclopedia Britannica
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acoustic impedance

absorption of sound in a medium, equal to the ratio of the sound pressure at a boundary surface to the sound flux (flow velocity of the particles or volume velocity, times area) through the surface. In analogy to electrical circuit theory, pressure corresponds to voltage, volume velocity to current, and acoustic impedance is expressed as a complex number, the real part being referred to as the resistance and the imaginary part the reactance.

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Encyclopedia Britannica, 2008. Encyclopedia Britannica Online.
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Example sentences
Acoustic impedance is defined by the bulk density of the medium times the velocity of the sound within that medium.
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