The theory of the dynamic properties of thin fluid films is reviewed and it is shown how these properties can be used to introduce frequency‐dependent damping and stiffness factors into the equations governing the response of second‐order instrumentation systems such as transducers for the measurement of dynamic accelerations, vibration, pressure, sound, etc. By proper design, the frequency‐dependent nature of these factors can be utilized to provide substantial improvement in the frequency‐response characteristics of such systems over the characteristics obtainable with the usual second‐order system with constant viscous damping. For the specific case when the fluid is air at normal temperature and pressure, curves are given from which transducers can be designed to have optimum frequency‐response characteristics.