A model of squeeze-film behavior is developed based on Stokes' equations for viscous, compressible isothermal flows. The flow domain is an axisymmetrical, unit cell approximation of a planar, periodic, perforated microstructure. The model is developed for cases when the lubrication approximation cannot be applied. The complex force generated by vibrations of the diaphragm driving the flow has two components: the damping force and the spring force. While for large frequencies the spring force dominates, at low ͑acoustical͒ frequencies the damping force is the most important part. The analytical approach developed here yields an explicit formula for both forces. In addition, using a finite element software package, the damping force is also obtained numerically. A comparison is made between the analytic result, numerical solution, and some experimental data found in the literature, which validates the analytic formula and provides compelling arguments about its value in designing microelectomechanical devices.