According to the theory that speech can be represented as a sum of sinusoidal waves
a new auditory model is developed on condition that cochlear fluid is considered as actual viscous fluid. Transfer function of the model is obtained in frequency domain. Mathematical structure of the model is very similar to that of traditional auditory model except that there is no Green’s function and convolution computation in the new model
so the new model is much more sinpler than the traditional one in strueture. Without considering the effect of middle ear
transfer function of the new model is much more improved than that of traditionol one.