Abstract: An acoustic resistor placed at a tone aperture portion of an electroacoustic transducer is made of a mesh, a part of which is filled with a filler to create an acoustically opaque portion at which the acoustic resistor is secured to the tone aperture portion of the transducer. The acoustic impedance of the resistor is independent of whether it is secured to the transducer, since the non-filled part of the mesh is not altered when the resistor is attached to the transducer. The invention further makes it possible to obtain an acoustic impedance at the tone aperture portion which is independent of the accuracy in dimensions of the tone aperture by making an acoustic resistor in such a manner that the portion other than the acoustically opaque portion may be located within the tone aperture area.