A two-control-volume model is employed for honeycombstator/smooth-rotor seals, with a conventional control-volume used for the through flow and a "capacitance-accumulator" model for the honeycomb cells. The control volume for the honeycomb cells is shown to cause a dramatic reduction in the effective acoustic velocity of the main flow, dropping the lowest acoustic frequency into the frequency range of interest for rotordynamics. In these circumstances, the impedance functions for the seals can not be modeled with conventional (frequency-independent) stiffness, damping, and mass coefficients. More general transform functions are required to account for the reaction forces, and the transfer functions calculated here are a lead-lag term for the direct force function and a lag term for the cross-coupled function. Experithental measurements verify the magnitude and phase trends of the proposed transfer functions.These first-order functions are simple, coMpared to tranSfer functions for magnetic bearings or foundations. For synchrononi response due to imbalance, they can be approximated by runningspeed-dependent stiffness and damping coefficients in conVeiitional rotordynamics codes. Correct predictions for stability and transient response will require more general algorithms, presumably using a state-space format.