arXiv:2610.20371v1 Announce Type: new Abstract: Lumped-element networks give transparent, passive models of acoustic impedances whose low- and high-frequency limits can be read from the circuit, but a systematic, arbitrarily accurate construction for non-rational impedances is lacking. Continued fractions, one- and two-point Pad\'e approximants and their identity with ladder networks and Cauer synthesis are introduced in tutorial form and applied to two examples: the radiation impedance of a baffled circular piston and the throat impedance of a horn with a piston mouth. The even contraction of the piston's continued fraction has positive coefficients, certified by interval arithmetic for the first 100 pairs, and yields a ladder of positive resistances, masses and compliances; with 14 elements the error is 4e-4 up to ka = 5. Beranek's four-element network is, to about 2%, the order-two two-point Pad\'e approximant. A horn modelled as a cascade of waveguide sections is a continued fraction whose tail is the mouth impedance; the infinite exponential horn is a periodic continued fraction, an exact high-pass ladder. The piston networks are passive at every certified order (up to 202 elements) and are extended without changing existing elements; for a finite horn the error of the mouth network passes one to one to the throat impedance.