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Abstract: When placing a loudspeaker in a cabinet, standing waves inside the cabinet affect the frequency response with ripples. This peaks and dips due to pressure cancellation inside the cabinet have an effect on the diaphragm and generating sound out from the vents. If it was in a condition of total absorption of the sound waves at the back of the diaphragm, the transducer would otherwise have a much smoother response. Placing sound absorbent material inside the cabinet to reduce standing waves has the outcome of a loss in performance at the low frequency response. This paper explores, through simulation in COMSOL Multiphysics® software, how, by optimized placement of rigid panels of absorbent material, achieves a smoother frequency response without losing bass performance.