Abstract: The acoustical energy absorbing baffle has a pair of restricted orifice screens rigidly secured in parallel, spaced relation by a lattice stiffener. The screen-stiffener assembly is immersed in a viscous fluid contained within a tank sealed with an elastic diaphragm. Incident acoustical energy is transmitted through the diaphragm and translated into energy absorbing motion of the fluid through the restrictive screens. A compliant mass is acoustically coupled to the fluid to augment fluid particle velocity through the screens and to further absorb energy.