In a 1996 paper by T. W. Geerits, published in this Journal, it was claimed that a new theory for acoustic wave propagation in porous media was derived. It will be shown that this claim is not justified. Correct application of the averaging procedures and correct interpretation of the dissipation leads to a one-to-one agreement with the Biot theory, which was published in this Journal in 1956 [M. A. Biot, J. Acoust. Soc. Am. 28, 168–178, 179–191 (1956)].