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I have just started studying Microphones and Loudspeakers. I need a good text to refer which can explain their mechanical analogies with simplicity and basics too.

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If you can find it, this one is good: Introduction to Electroacoustics and Audio Amplifier Design by W. M Leach.

Keep in mind that microphones and loudspeakers are (electroacoustic) mechanical systems. For example, the cone has mass and the surround provides a restoring force.

In the book I linked to, an electrical analogy of the mechanical system (and of the acoustic system too) is made and simulated in SPICE.

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