A two-dimensional impedance eduction theory is extended to three-dimensional sound fields and peripherally varying duct liners. The approach is to first measure the acoustic pressure field at a series of flush-mounted wall microphones located around the periphery of the flow duct. The numerical solution for the acoustic pressure field at these microphones is also obtained by solving the three-dimensional convected Helmholtz equation using the finite element method. A quadratic objective function based on the difference between the measured and finite element solution is constructed and the unknown impedance function is obtained by minimizing this objective function. Impedance spectra educed for two uniform-structure liners (a wire-mesh and a conventional liner) and a hard-soft-hard peripherally varying liner (for which the soft segment is that of the conventional liner) are presented. Results are presented at three mean flow Mach numbers and fourteen sound source frequencies. The impedance spectra of the uniform-structure liners are also computed using a two-dimensional impedance eduction theory. The primary conclusions of the study are: 1) when measured data is used with the uniform-structure liners, the three-dimensional theory reproduces the same impedance spectra as the two-dimensional theory except for frequencies corresponding to very low or very high liner attenuation, and 2) good agreement between the educed impedance spectra of the uniform structure conventional liner and the soft segment of the peripherally varying liner is obtained.
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