Abstract
A repectful comment on Helmholtz's theory. The author found that Helmholtz's theory of hearing was based on the mathematical solution to his dynamical differential equation for the motion of the basilar membrane. His mathematical level provides us with a strong sense of his high level of mathematics as compared with the present level, although his mathematics is one hundred years ago and his mathematical conclusion is different from Bekesy's observation. The author found this reason as follows: Helmholtz mathematical solution has two possibilities in term of resistance i. e. high or low resistance of the basilar membrane. However, Helmholtz took up only one possibility i. e. that of infinitesimal resistance and arrived at a multiresonant membrane. On the contrary, his conclusion would have been near Bekesy's observation if he took high resistance in the two possibilities.