When a direct‐radiator loudspeaker is mounted in a cabinet, as in the conventional radio receiver, response irregularities are introduced because of resonances in the space behind the loudspeaker. With a cabinet and a speaker diaphragm of ordinary size, the acoustic load at low frequencies is highly reactive, the radiation efficiency is very low and diaphragm amplitudes become excessive. In the method described, the rear of the loudspeaker diaphragm is tightly coupled to one end of a folded conduit lined with sound‐absorbing material and terminating in an opening in the bottom of the cabinet. This arrangement is called an acoustical labyrinth. By suitably proportioning the conduit, an extension downward of the reproduced frequency range is secured. The acoustic impedance of the conduit is shown by measurement to offer a diaphragm load having desirable characteristics, it being predominantly resistive over nearly the entire measured low frequency range (40–350 cycles). Measurements of the important acoustic and electrical impedances of a conventional and a labyrinth loudspeaker system also are reported. The improvement in the frequency characteristic of a cabinet type loudspeaker afforded by the use of the acoustical labyrinth is shown by response curves.