“…This paper describes the theoretical basis, analytical models and rigorous numerical and experimental validation of such extremely tortuous modular acoustic composite materials involving labyrinthine channels within both non-porous and microporous matrices. Note that this design is fundamentally different from acoustic composite with internal labyrinthine structures formed by thin, impermeable, rigid walls embedded in a porous matrix, usually made of conventional acoustic foams or wools [17][18][19][20].…”