Acoustic resistor for hearing improvement and audiometric applications, and method of making same

An acoustic resistor or damper and method of manufacturing the same is disclosed. The damper has mesh material and mounting material attached to the mesh material. The mounting material defines an open region for transmission of sound through the mesh material, and has a mounting surface for mounting the damper on a surface surrounding an acoustic port or tube. The mounting surface is located on a plane different from the mesh material, thereby shielding the mesh material from adhesive applied between the mounting surface and the surface surrounding the acoustic port or tube. The method of manufacturing an acoustic damper comprises a sheet of double-sided tape having at least one perforation applied to a mesh material. The double-sided tape and mesh material is cut in the shape surrounding the at least one perforation.