Testing the air flow resistivity of an acoustical material, getting higher value as 10000 N.s.m−4 is good or lower value as 1000 N.s.m−4 is better. In term of their influence for sound absorption and also relating to the porosity. Can anybody explain the correct theory of the air flow resistivity specially for the acoustical material made by natural fibre. Attach of journal/paper link could be more helpful.