A time-dependent numerical formulation is derived for sound propagation in a two-dimensional straight soft-walled duct in the absence of mean . flow. The time-dependent governing acoustic-difference equations and boundary conditions are developed along with the maximum stable time inrement. Example calculations are presented for sound attenuation in hard-and soft-wall ducts. The timedependent analysis has been found to be superior to the conventional steady numerical analysis because of much shorter solution times and the elimination of matrix storage requirements.