Abstract: The theoretical prediction of the acoustical
polarization effects in the heterogeneous composites, made of thick
elastic solids with thin nematic films, is presented. The numericalanalytical
solution to the problem of the different wave propagation
exhibits some new physical effects in the low frequency domain: the
appearance of the critical frequency and the existence of the narrow
transition zone where the wave rapidly changes its speed. The
associated wave attenuation is highly perturbed in this zone. We also
show the possible appearance of the critical frequencies where the
attenuation changes the sign. The numerical results of parametrical
analysis are presented and discussed.