Abstract: Theory of nonlinear standing waves in a tube is presented,Including the effect ofBoundary Layer absorption. As in the previous paper1,the particle displacement is used toaccount for the particle velocity as a part of the phase velocity of the nonlinear wave. Complex wave number is used to account for the dissipation. The solution satisfy exactly the hydrodynamic equations in the media. The unusual situations encountered in developing thefield parameters into their frequency components are discussed and solutions proposed to ratify the coefficients. New phenomena found in the result are in agreement with the experiments