This report describes the development of a tunable electromechanical Helmholtz resonator (EMHR) for engine nacelles using smart materials technology. This effort addresses both near-term and long-term goals for tunable electromechanical acoustic liner technology for the Quiet Aircraft Technology (QAT) Program. Analytical models, i.e. lumped element model (LEM) and transfer matrix (TM) representation of the EMHR, have been developed to predict the acoustic behavior of the EMHR. The models have been implemented in a MATLAB program and used to compare with measurement results. Moreover, the prediction performance of models is further improved with the aid of parameter extraction of the piezoelectric backplate. The EMHR has been experimentally investigated using standard two-microphone method (TMM). The measurement results validated both the LEM and TM models of the EMHR. Good agreement between predicted and measured impedance is obtained. Short- and open circuit loads define the limits of the tuning range using resistive and capacitive loads. There is approximately a 9% tuning limit under these conditions for the non-optimized resonator configuration studied. Inductive shunt loads result in a 3 degree-of-freedom DOF) system and an enhanced tuning range of over 20% that is not restricted by the short- and open-circuit limits. Damping coefficient ' measurements for piezoelectric backplates in a vacuum chamber are also performed and indicate that the damping is dominated by the structural damping losses, such as compliant boundaries, and other intrinsic loss mechanisms. Based on models of the EMHR, a Pareto optimization design of the EMHR has been performed for the EMHR with non-inductive loads. The EMHR with non-inductive loads is a 2DOF system with two resonant fiequencies. The tuning ranges of the two resonant frequencies of the EMHR with non-inductive loads cannot be optimized simultaneously; a trade-off (i.e., a Pareto solution) must be reached. The Pareto solution provides the information for a designer that shows how design trade-offs can be used to satisfy specific design requirements. The optimization design of the EMHR with inductive loads aims at optimal tuning of these three resonant fiequencies. The results indicate that it is possible to keep the acoustic reactance of the resonator close to a constant over a given frequency range. An effort to mimic the second layer of the NASA 2DOF liner using a piezoelectric composite diaphragm has been made. The optimal acoustic reactance of the second layer of the NASA 2DOF liner is achieved using a thin PVDF composite diaphragm, but matching the acoustic resistance requires further investigation. Acoustic energy harvesting is achieved by connecting the EMHR to an energy reclamation circuit that converts the ac voltage signal across the piezoceramic to a conditioned dc signal. Energy harvesting experiment yields 16 m W continuous power for an incident SPL of 153 dB. Such a level is sufficient to power a variety of low power electronic devices. Finally, technology transfer has been achieved by converting the original NASA ZKTL FORTRAN code to a MATLAB code while incorporating the models of the EMHR. Initial studies indicate that the EMHR is a promising technology that may enable lowpower, light weight, tunable engine nacelle liners. This technology, however, is very immature, and additional developments are required. Recommendations for future work include testing of sample EMHR liner designs in NASA Langley s normal incidence dual-waveguide and the grazing-incidence flow facility to evaluating both the impedance characteristics as well as the energy reclamation abilities. Additional design work is required for more complex tuning circuits with greater performance. Poor electromechanical coupling limited the electromechanical tuning capabilities of the proof of concept EMHR. Different materials than those studies and perhaps novel composite material systems may dramatically improvehe electromechanical coupling. Such improvements are essential to improved mimicking of existing double layer liners