Use of an acoustic resistor member in an audio device , the audio device comprising: a transducing part that performs conversion between sound and an electrical signal, the transducing part comprising an acoustic element that sends and/or receives the sound, wherein the acoustic element is a vibration plate, a vibrating film, a vibrating membrane or a diaphragm; a housing enclosing the transducing part and having at least one opening ; and a passage for gas, the passage being present inside the housing and communicating with the at least one opening , the acoustic element being placed in the passage , the acoustic resistor member comprising: an acoustic resistor comprising a resin film having an air permeability in a thickness direction of the resin film , the resin film being a non-porous film having a set of through holes formed to extend straight through the resin film in the thickness direction; and a supporting member joined to the acoustic resistor , wherein each through hole has a central axis , and wherein the central axis of at least one through hole extends in one direction, whereas the central axis of at least another through hole extends in another direction different from the one direction the acoustic resistor member being adapted to be placed between the at least one opening and the acoustic element in the passage . the acoustic element is a vibration plate, a vibrating film, a vibrating membrane or a diaphragm; a housing enclosing the transducing part and having at least one opening ; and a passage for gas, the passage being present inside the housing and communicating with the at least one opening , the acoustic element being placed in the passage , a housing enclosing the transducing part and having at least one opening ; and a passage for gas, the passage being present inside the housing and communicating with the at least one opening , the acoustic element being placed in the passage , the acoustic resistor member comprising: an acoustic resistor comprising a resin film having an air permeability in a thickness direction of the resin film , the resin film being a non-porous film having a set of through holes formed to extend straight through the resin film in the thickness direction; and a supporting member joined to the acoustic resistor , wherein each through hole has a central axis , and wherein the central axis of at least one through hole extends in one direction, whereas the central axis of at least another through hole extends in another direction different from the one direction the acoustic resistor member being adapted to be placed between the at least one opening and the acoustic element in the passage . an acoustic resistor comprising a resin film having an air permeability in a thickness direction of the resin film , the resin film being a non-porous film having a set of through holes formed to extend straight through the resin film in the thickness direction; and a supporting member joined to the acoustic resistor , wherein each through hole has a central axis , and wherein the central axis of at least one through hole extends in one direction, whereas the central axis of at least another through hole extends in another direction different from the one direction the acoustic resistor member being adapted to be placed between the at least one opening and the acoustic element in the passage . <EOS>