This paper is concerned with predicting the acoustic behavior of highly porous, layered, flexible, fine fiber materials at low frequencies. A theoretical model of fiber behavior is developed that consists of two independent modes of vibration that exhibit resonance at zero frequency and a finite frequency. This model also incorporates a fiber parameter g that governs the fraction of fibers that can resonate which is now hypothesized to be frequency dependent and was found to range between a comparatively low value g0 near zero frequency and a high value g∞ at higher frequencies. These asymptotic values and the location of the transition region were found empirically. There is good agreement between this model and experiments designed to measure the effective resistivity e and the effective density pe of the fluid in the pores of the fibers over a wide range of frequencies. © 1995, Acoustical Society of America. All rights reserved.