To cite this version:B. Faverjon, Christian Soize. Equivalent acoustic impedance model. Part 2: analytical approximation. Journal of Sound and Vibration, Elsevier, 2004, 276 (3-5) In the context of the prediction of noise levels in vibroacoustic systems, numerical models or analytical models can be developed. Generally, numerical models are adapted to the low and medium frequency ranges and analytical models to the medium and high frequency ranges. For analytical models, a classical approximation consists in modelling the multilayer system by an equivalent acoustic impedance. This paper deals with a multilayer system constituted of a porous medium inserted between two thin plates. Part I of this paper is devoted to the experiments performed and to the development of a probabilistic algebraic model for the equivalent acoustic impedance. In the present Part II, an analytical method is constructed for this multilayer system. This method consists in introducing the unbounded medium in the plane directions x 1 and x 2 while the medium is bounded in the x 3 direction. A two-dimensional space Fourier transform introducing the wave vector coordinates k 1 and k 2 is used. For a given frequency and for k 1 and k 2 fixed, the boundary value problem in x 3 is constituted of 12 differential equations in x 3 whose coefficients depend on k 1 and k 2 , with boundary conditions. This system of equations is solved by using adapted algebraic calculations. By inverse Fourier transform with respect to k 1 and k 2 , the equivalent acoustic impedance is deduced. The method which is proposed is not usual. Finally, a comparison of this analytical approach is compared with the experimental results.