Abstract: The enclosure of the invention enables greater response in the base range by converting the rear wave present within the enclosure. The enclosure is flexible and is able to act in a manner analogous to a lens in that below a transition frequency, the back wave is reversed to be in phase with the acoustic wave produced by the speaker outside the enclosure and then passed to the listening environment. Above the transition frequency, the enclosure acts as a baffle to dissipates the back wave and acts as a baffle. The result is greater bass response. The speaker system is able to use an underdamped speaker (driver). In this manner, a smaller magnet is used with the speaker (driver) than would otherwise be conventional. The enclosure itself is a simple construction and the result is a low cost speaker system that delivers greater base response.