A magnetic system comprising a magnet having an annular exterior surface, a plastic coating on said surface, a pot surrounding said plastic surface, a bottom plate abuting said magnet and said pot, an encapsulation around said pot and said pate, a diaphragm held by said encapsulation, at least one passage extending through said encapsulation from said diaphragm and means defining an acoustical frictional resistance in said passage comprising a thermoplastic sheet having one surface with a first plurality of impressions on said one surface partially extending into said sheet and having an opposite surface having a second plurality of impressions extending partially into said opposite surface and meeting said first plurality of impressions in said sheet, said first and second plurality of impressions overlapping partially and defining acoustical passages through said sheet at the overlapping areas.