“…The purpose of such ducts varies: circular cylindrical geometries have application, for example, to car exhaust systems, wave propagation in co-axial cables and noise emission by aeroengines [1,2,3,4,5,6,7,8] whereas ducts of rectangular cross-section are more usual in heating ventilation and air-conditioning (HVAC) systems [9,10,11,12,13,14]. Whatever the application there is a need to * Portions of this work were presented in "Acoustic propagation in 3-D, rectangular ducts with flexible walls", Proceedings of the Joint 159th Meeting of the Acoustical Society of America and NOISE-CON 2010, Baltimore, U.S.A., April 2010 [12].…”