We consider a coupled problem of acoustic vibration of air in a porous medium Ω p that is in contact, by a plane interface Γ (x1=0), with free air in some region Ω f . The porous medium is made of infinitely narrow thin channels parallel to the x1-axis. In Refs. 1–3 and 5, problems of this type were considered with homogeneous Neumann boundary conditions on the exterior boundary of the whole domain Ω, Ω= Ω f ∪Γ∪Ω p . In this paper, we study the problem in the mentioned configuration but with the impedance condition ∂u/∂n=u/Z (where Z is a given complex number) on a part of the boundary of the porous medium Ω p defined by x1=–ℓ(x2, x3), where ℓ is a smooth positive function. Let us denote by A the operator associated with the coupled eigenvalue problem –Au=ω2u, and by Ap(x2, x3) the corresponding problem in a channel x2= const , x3= const . As in Ref. 1, two cases appear according to the values of ω2. In the first case ω2 is not an eigenvalue of Ap(x2, x3), and then we show that ω2 is either a point of the resolvent set or an isolated eigenvalue with finite multiplicity of A. In the second case ω2 is an eigenvalue of Ap(a2, a3) for some value (a2, a3) of (x2, x3), and then ω2 is a point of the essential spectrum of A. The novelty of this paper is the study of the spectrum of the operator A which is non self-adjoint and has a noncompact resolvent. We find a complex essential spectrum of A and we study its topological structure.