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Polyurethane vs Mylar: Pinna Gain and Waterfall Plot

By Vitaly Fedorov | Last Updated on October 4, 2026 | Posted on October 4, 2026

Have you ever wondered why two headphones that measure practically identically on a standard frequency response graph can sound fundamentally different in their decay and transient attack, leaving one feeling lethargic while the other snaps with visceral energy?

The Fundamentals of Diaphragm Materials

Have you ever wondered why two headphones that measure practically identically on a standard frequency response graph can sound fundamentally different in their decay and transient attack, leaving one feeling lethargic while the other snaps with visceral energy? The secret often lies not in the magnetic flux or the voice coil, but in the very material of the diaphragm pushing the air. When we delve into the microscopic world of dynamic driver engineering, two polymer materials frequently dominate the conversation: Polyurethane (PU) and Mylar (also known as PET or Polyethylene Terephthalate). While they might seem like mere plastics to the uninitiated, their distinct mechanical properties dictate how a driver accelerates, decelerates, and resonates. Understanding the sonic ramifications of these materials is crucial for any serious audiophile looking to decode the mysteries of transducer design.

The choice of diaphragm material is a high-stakes balancing act between rigidity, mass, and internal damping. A diaphragm needs to be stiff enough to move uniformly as a perfect piston, light enough to respond instantaneously to the delicate electrical impulses of the music, and damped enough to stop moving the moment the signal ceases. This is where Polyurethane and Mylar diverge dramatically. By examining their impact on pinna gain—the natural acoustic amplification provided by the human ear—and visualizing their transient behavior through a cumulative spectral decay or waterfall plot, we can begin to understand the soul of a dynamic driver.

Visualizing Cumulative Spectral Decay

Cumulative Spectral Decay (Waterfall Plot) Comparison Theoretical Decay Profile: Polyurethane Damped vs. Mylar Rigid Driver Frequency (Hz) Amplitude (dB) Time (ms) 100 1k 3k (Pinna) 10k 20k Mylar (Extended Ringing) PU Damped (Fast Decay)

Mylar (PET): The Industry Standard for Rigidity

Mylar, the brand name for biaxially-oriented polyethylene terephthalate (BoPET), has been the bedrock of dynamic headphone drivers for decades. Its widespread adoption is no accident; Mylar boasts an exceptionally high tensile strength and stiffness-to-weight ratio. In acoustic terms, this means a Mylar diaphragm can maintain its structural integrity under the intense physical stress of rapid oscillation, resisting the dreaded phenomenon known as “cone breakup.” Cone breakup occurs when the diaphragm stops moving uniformly and begins to flex, creating unwanted resonant modes and distortion peaks, particularly in the upper frequencies.

Because of its rigidity, Mylar excels at producing sharp transients and a well-defined, energetic treble response. When a sudden snare drum hit or a pling of an acoustic guitar string demands immediate acoustic energy, the Mylar diaphragm responds with lightning-fast acceleration. However, this stiffness comes with a significant trade-off: a lack of internal damping. Mylar has a tendency to “ring” after the initial impulse, much like a bell that continues to vibrate after being struck. This inherent ringing can lead to a splashy or harsh upper midrange and treble if not carefully mitigated by the headphone’s acoustic enclosure and acoustic damping filters.

Macro shot of a dynamic headphone driver showing dome and flexible surround
A close-up diagrammatic view of a hybrid headphone dynamic driver, showcasing a rigid central dome and a flexible polyurethane surround.

Polyurethane (PU): The Master of Internal Damping

PropertyMylar (PET)Polyurethane (PU)
RigidityVery HighLow (High Flexibility)
Internal DampingPoor (Prone to Ringing)Excellent
Transient AttackFast & EnergeticSlightly Rounded
Resonance ControlRequires Acoustic FiltersInherent Material Damping
Typical ApplicationFull DiaphragmSuspension / Surround

On the opposite end of the polymer spectrum lies Polyurethane (PU). Unlike the rigid and crystalline structure of Mylar, Polyurethane is highly flexible, rubber-like, and possesses extraordinary internal damping characteristics. In the realm of headphone drivers, PU is rarely used for the entire diaphragm due to its lack of stiffness; it would simply deform under pressure. Instead, it is frequently employed as the suspension material (the surround) or as part of a composite diaphragm, where a rigid dome (like Beryllium or Titanium) is mated to a PU suspension.

When incorporated into a driver’s design, Polyurethane acts as an acoustic shock absorber. It excels at dissipating vibrational energy, ensuring that once the electrical signal stops, the diaphragm comes to a rapid and complete halt. This exceptional damping translates to a sound signature that is often described as smooth, natural, and fatigue-free. However, the trade-off for this smoothness can sometimes be a perceived lack of “speed” or crispness in the transients compared to a stiffer material like Mylar. The bass response, while often deep and rich due to the high compliance of the PU surround, might lack the absolute textural definition found in stiffer designs.

Visualizing Decay: The Waterfall Plot

To truly appreciate the differences between Polyurethane and Mylar, we must look beyond the standard two-dimensional frequency response graph and examine the time domain. This is where the Cumulative Spectral Decay (CSD) graph, commonly known as a waterfall plot, becomes an invaluable tool. A waterfall plot displays frequency on the X-axis, amplitude on the Y-axis, and time on the Z-axis (coming forward towards the viewer). It visualizes how long it takes for specific frequencies to decay to silence after the source signal has stopped.

If we were to compare a theoretical waterfall plot of a pure Mylar driver versus one heavily utilizing Polyurethane, the visual differences would be striking. The Mylar driver’s plot would likely show “ridges” extending forward in time, particularly in the upper midrange and lower treble regions. These ridges represent resonances—the material continuing to vibrate and produce sound after it shouldn’t. In contrast, the plot for the PU-damped driver would appear much “cleaner,” with the sound floor dropping off rapidly across the entire frequency spectrum. This rapid decay is the visual representation of a “black background” in audio parlance, where notes emerge from and disappear into absolute silence, enhancing the perception of micro-detail and spatial cues.

Material Interaction with Pinna Gain

One of the most critical aspects of headphone tuning is managing the pinna gain region, typically located between 2kHz and 5kHz. Because headphones bypass the natural acoustic filtering of the human outer ear (the pinna) and the ear canal, engineers must artificially recreate this gain in the headphone’s frequency response to ensure the sound is perceived as natural and frontally localized. However, this is an incredibly sensitive frequency range for human hearing.

The choice between Mylar and Polyurethane significantly affects how a driver handles this critical region. Mylar’s tendency to ring often exacerbates the amplitude in the pinna gain region. If a Mylar driver has a natural resonant peak around 3kHz or 4kHz, it can result in an aggressive, shouty, or glaring vocal presentation. Engineers often have to use dense acoustic foam or complex baffle structures to tame a Mylar driver’s enthusiasm in this area.

Conversely, a driver utilizing Polyurethane suspension naturally attenuates these high-frequency resonances. The damping properties of PU help to smooth out the peaks and valleys in the upper midrange, resulting in a more refined and forgiving pinna gain curve. This can lead to a more relaxed and organic vocal reproduction, though it requires careful engineering to ensure the presentation doesn’t become overly dark or veiled. The synergy between the driver material and the acoustic cavity is paramount in striking the perfect balance between presence and harshness.

The Rise of Composite Diaphragms

In modern high-end headphone design, engineers rarely rely on a single material for the entire driver. The goal is to achieve the “holy grail” of transducer performance: the rigidity and speed of materials like Mylar, Beryllium, or Liquid Crystal Polymer (LCP), combined with the self-damping and high compliance of Polyurethane. This has led to the proliferation of composite or multi-layer diaphragms.

A common implementation involves using a stiff, lightweight dome material for the center of the driver—responsible for producing the high frequencies—and a flexible Polyurethane surround to handle the large excursions required for deep bass while simultaneously providing necessary damping to the entire structure. This hybrid approach attempts to synthesize the best characteristics of both worlds, resulting in reviews that frequently praise the driver for its fast, articulate transients and its remarkably clean decay profile on the waterfall plot.

Conclusion: The Quest for Perfect Transients

  • Stiffness-to-Weight Ratio: The primary factor dictating high-frequency extension and transient speed.
  • Internal Damping: The material’s ability to stop vibrating, directly visible on a Cumulative Spectral Decay plot.
  • Pinna Gain Management: How the material’s resonant properties interact with the critical 2kHz-5kHz region.
  • Composite Synergy: Combining stiff domes (like Mylar or LCP) with compliant surrounds (like PU) for optimal performance.

The ongoing debate between the use of Polyurethane and Mylar in dynamic headphone drivers highlights the intricate complexities of acoustic engineering. There is no single “perfect” material; rather, there are materials with specific mechanical properties that must be carefully harnessed and controlled. Mylar offers undeniable advantages in rigidity and transient speed, making it a staple for energetic, detailed sound signatures. However, its tendency for undamped resonance requires masterful acoustic design to prevent listener fatigue.

Polyurethane, with its unparalleled damping capabilities, offers a pathway to smoother, more organic sound reproduction, excelling at keeping the waterfall plot pristine and free of lingering resonances. As material science continues to advance, we will undoubtedly see even more sophisticated composite designs that leverage the strengths of both, pushing the boundaries of what is possible in personal audio reproduction and bringing us ever closer to the elusive goal of absolute sonic transparency.

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About Vitaly Fedorov

Vitaly Fedorov is a seasoned audio technician and writer. After spending ten years in a studio team, I have decided to spread my knowledge to people in this domain. On this site, I work for headphone fixing or repair issues, that you’re thinking about fixing. Click on any article on my site and read the complete answer about that issue. I am excited to read your feedback.

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