The Sound pressure level reference article from the English Wikipedia on 24-Jul-2004
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Sound pressure level

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Sound pressure level (SPL) or sound level Lp is calculated in decibels compared to a reference sound pressure.

The reference sound pressure is

= 20 µPa (micropascal), (Pa = pascal = N / m²; N = newton)

It can be useful to express sound pressure in this way when dealing with hearing, as the perceived loudness of a sound correlates roughly logarithmically to its sound pressure. Even the microphones work this way and our eardrums. They cannot convert the sound intensity.

See also

External link