The four‐pole parameter matrix of an elliptical chamber with concentric input and output is derived by solving the wave equation in the presence of mean flow. The four‐pole parameter matrix is composed of the product of input, chamber, and output section matrices. The matrix of the chamber is composed of the standing wave component that propagates in the axial direction. The matrices of the input and output sections include terms representing the cross‐sectional area ratio of the section and the chamber, and higher‐order mode components. Based on the results, we investigate the effect of mean flow and compare the experimental results and the estimated results obtained by the proposed method. © 1998 Scripta Technica, Electron Comm Jpn Pt 3, 81(11): 1–10, 1998