A corner loudspeaker‐enclosure combination is described which embodies a modification of the acoustic phase inverter. The design incorporates an array of perforations to provide the inductance. Control of theQis achieved by varying the size and shape of the array. An electrical analog has been built and tests indicate good agreement between the analog response and the measured response of the loudspeaker. The loudspeaker to be demonstrated has a response flat to within ±4 db from 45 cps to 13,000 cps and occupies a volume slightly larger than one‐half cubic foot.