The acoustical properties of the vocal tract, the air-filled cavity between the vocal folds and the mouth opening, are determined by its individual geometry, the physical properties of the air and of its boundaries. In this article, we address the necessity of complex impedance boundary conditions at the mouth opening and at the border of the acoustical domain inside the human vocal tract. Using finite element models based on MRI data for spoken and sung vowels /a/, /i/ and // and comparison of the transfer characteristics by analysis of acoustical data using an inverse filtering method, the global wall impedance showed a frequency-dependent behaviour and depends on the produced vowel and therefore on the individual vocal tract geometry. The values of the normalised inertial component (represented by the imaginary part of the impedance) ranged from at frequencies higher than about 3 kHz up to about in the mid-frequency range around 1.5–3 kHz. In contrast, the normalised dissipation (represented by the real part of the impedance) ranged from to . These results indicate that structures enclosing the vocal tract (e.g. oral and pharyngeal mucosa and muscle tissues), especially their mechanical properties, influence the transfer of the acoustical energy and the position and bandwidth of the formant frequencies. It implies that the timbre characteristics of vowel sounds are likely to be tuned by specific control of relaxation and strain of the surrounding structures of the vocal tract.