近幾年來，許多學者對於轉換光學的研究，不論是理論上的解析或是實驗上的實證，都有已經有一定的成果。因此去思考在現實生活中，除了光學對於人們的影響很大以外，還有什麼是與人們息息相關的呢！？我們發現聲音與人的關係，是有很大的空間可以去做更進一步的研究，不管是惱人的噪音、還是動人的歌聲、更甚至於人耳所不及的音頻，對我們的影響也是相當大的。
　　而最先開啟轉換聲學這塊領域的是Milton 的研究團隊，在2006年發表研究成果在New J. Phys.的期刊上。其中有引用到一個概念，如果方程式在座標轉換後會保持不變，及可以利用此特性去設計出適當的材料參數，來達到控制波傳遞的路徑，也因這個概念開啟了另一個新興領域－轉換聲學(transformation acoustic) 。所以本論文主要探討的為聲波的基本概念，以及異向性材料的邊界值問題，除此之外，也利用轉換聲學，去設計出不同的轉換裝置，並以數值模擬去展示各種裝置的可行性。

Recently much achievements have been done on the research of transformation acoustic, including the analysis and the experimental verification. The first attempt of this line of research was done by Milton et al. in 2006, in which they addressed the concept of transformation acoustic, showing that the acoustic wave equation remains invariant under coordinate transformation. Upon selection of proper material parameters, it was demonstrated that the wave propagation path can be controlled arbitrarily. In this study, a specific mapping function will be introduced to achieve invisibility cloaking in acoustic waves. Various wave manipulation strategies such as the concentrator and rotation coating can be easily derived by the transformation media concept. In addition, numerical simulations with COMSOL will be introduced to show the feasibility of different devices.

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