Basic principles underlying the acoustic coupling of the eardrum are illustrated in the form of a hierarchy of examples ranging from a simple piston coupled to a semi‐infinite acoustic duct, to a flexible partition coupled to a variable cross‐section duct, and to a closed cavity. The hierarchy illuminates some of the limitations of various simplified elements commonly used to model the middle ear and demonstrates the necessity of treating the acoustics and the eardrum as an integrated subsystem. Results show that the tympanic cavity and the secondary middle‐ear air chambers contribute fundamental features to the acoustic coupling of the ear. The nature of the acoustic coupling limits the passive energy absorption and transmission properties of the eardrum. The magnitude and frequency dependence of the energy dissipation within the ultrastructure of the partition, due to bending and transverse deflection, is discussed in analogy to possible dissipation mechanisms within the eardrum itself. Examples are provided for several simple systems reproducing some of the gross anatomical characteristics of the cat eardrum.