It is the purpose of this contribution to show how the error estimation in constitutive law, that has been mainly developed for stress analysis, can be applied to acoustics. The mathematical background is developed and the concept of admissible solution is defined for the acoustic problem with Dirichlet and Neumann boundary conditions. A particular attention is given to the calculation of the admissible acoustic velocity which must be of order p+l to satisfy the Helmholtz equation.

Numerical analyses on the linear triangle show very encouraging results, namely the estimated error converges in O(h^P), i.e. the same order as the exact error, and the distribution of the exact error is particularly well estimated, i.e. the areas containing concentrations of error are correctly identified. Moreover, the estimated error always overestimates the exact error, but sometimes too largely and it should be optimized in order to fit the exact error better.

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