A wave propagating in a non-uniform flow can have a critical layer where it is absorbed, amplified, reflected, or converted to another mode, possibly exchanging energy with the mean flow. Two examples are the propagation of: (i) fan noise in the shear flow in the air inlet of a jet engine; (ii) turbine noise in the swirling flow in the jet exhaust. Both situations (i) and (ii) are included by considering wave propagation in an axisymmetric isentropic non-homentopic mean flow allowing for the simultaneous existence of shear, swirl, temperature and density gradients. This corresponds to coupled acoustic-vortical modes that have both continuous and discrete spectra. It is shown that a critical layer exists where the Doppler shifted frequency vanishes. A stability condition is obtained for the continuous spectrum for all frequencies, axial and azimuthal wavenumbers generalizing previous results from the homentropic to the isentropic non-isentropic case. The wave fields are calculated and plotted for a case of non-rigid body rotation, namely angular velocity of swirl proportional to the radius; this demonstrates the mode conversion between acoustic and vortical waves across the critical layer where the waves are absorbed because the pressure spectrum vanishes. case of acoustic-shear waves for four velocity profiles: (i) linear 8-12 ; (ii) exponential for a boundary layer 13 ; (iii) hyperbolic tangent for a shear layer 14 ; (iv) parabolic for a ducted flow 15 . The case of an homenergetic shear flow with a linear velocity profile, that is isentropic but non-homentropic and leads to acoustic-shear waves, and has been considered without 16 and with 17 sound sources. The wave equation in an axisymmetric rotating flow that is for acoustic-swirl waves 5,18 has two simplest cases: (i) rigid body rotation 18 ; (ii) potential vortex swirl 19-21 . The present paper concerns an axisymmetric mean flow with shear and swirl, that has been considered in the homentropic case, corresponding to acoustic-vortical waves 22,23 using a velocity potential 24 . The extension to acoustic-vortical waves in an isentropic non-homentropic mean flow is discussed in the present paper, based on the wave for the pressure (section 2.1). This provides an extension of the stability condition 22,23 for the continuous spectrum of acoustic-vortical waves in an axisymmetric sheared and swirling mean flow to the non-homentropic case (section 2.2) allowing for entropy as well as pressure, density and temperature gradients that are adiabatically related.The Doppler shifted frequency is constant for uniform axial flow and rigid body swirl, excluding the existence of a critical layer. A critical layer exists in all other cases, for which the Doppler shifted frequency can vanish, leading to a singularity of the wave equation in: (i) a sheared axial flow as in an engine air intake; (ii) a rotating flow with non-rigid body swirl; (iii) both together (Figure 1). There are few studies of non-rigid body swirl as in a jet exhaust downstream of a turbine, with the excep...