This paper presents a theoretical investigation into the effect of the interaction between a sound field and its boundaries upon the characteristics of the sound field in an enclosure. Recent experimental measurements have shown that the boundaries of the sound field in a reverberation room cannot be correctly described in terms of a locally reactive normal acoustical impedance. Fluid–structural coupling must be taken into account if the mechanism of sound decay in the reverberation room is to be understood. A solution based on modal coupling analysis is obtained for the decay of sound waves in a panel–cavity system. The vibration of the system is resolved into a number of acoustical modes (including fluid and structural vibrations). The reverberation times and the resonance frequencies of different modes are calculated as a function of the modal parameters of the uncoupled panel and cavity. The effect of the panel characteristics on the decay behavior of the cavity sound field is investigated. The intere...