A finite element velocity potential program has been developed for NASA Lewis at the Georgia Institute of Technology to study acoustic wave propagation in complex geometries. For irrotational flows, relatively low sound frequencies, and plane wave input, the finite element solutions show significant effects of inlet curvature and flow gradients on the attenuation of a given acoustic liner in a realistic variable area turbofan inlet. In addition, as shown in the paper, the velocity potential approach can not be used to estimate the effects of rotational flow on acoustic propagation since the potential acoustic disturbances propagate at the speed of the media in sheared flow. Approaches are discussed that are being considered for extending the finite element solution to include the far field as well as the internal portion of the duct. A new matrix partitioning approach is presented that can be incorporated in previously developed programs to allow the finite element calculation to be marched into the far field. The partitioning approach provides a large reduction in computer storage and running times. C 2 ,C 3 = f H i K L M m P Po P°r t U u u°V V v°X y z Zeff Z f Nomenclature constant of integration, N/m 2 , Eq. (22) constants of integration, m/s, Eqs. (23) and (24) velocity of sound, m/s diameter at rotor position, m frequency, Hz height of duct, m = number of grid points in axial direction = length of duct, m = Mach number of axial mean flow, U/c 0 = spinning mode number = acoustic pressure,p(x,y,t)\ N/m 2 = entrance acoustic pressure,p 0 (0,y,t); N/m 2 = spatial acoustic pressure,/7°(x,^); N/m 2 = radial coordinate, m = time, s = axial mean flow velocity, U(x,y); m/s = acoustic axial velocity, u(x,y,t),m/s = spatial acoustic axial velocity, u° (x,y); m/s = transverse mean flow velcoity, V(x,y); m/s = acoustic transverse velocity, v(x,y t t); m/s = spatial acoustic transverse velocity, v° (x,y); m/s = axial coordinate, m = transverse coordinate, m = impedance, g/cm 2 s = effective impedance, g/cm 2 s = axial position -specific acoustic impedance rj = dimensionless frequency DQ//CQ or Hf/c 0 6= angular position, rad P 0 = density, g/m 3 $ = steady potential function, $(x,y);m 2 /s $ * = potential function, $ * (x,y, t); m 2 /s y = acoustic potential function,