Assuming isothermal conditions to prevail when sound travels through  air, Newton has applied Boyle's law to the changes in pressure and  volume. In a region of compression, there is a slight increase in  temperature and in a region of rarefaction, there is a slight decrease  in temperature. These changes in pressure occur rapidly and air is a  poor conductor of heat thus, equalization of temperature among the  different regions was improbable, according to Laplace.. He was of the  view that the changes in temperature occur under adiabatic conditions,  i.e., no heat enters the gas from outside or leaves it from inside. The  heat developed in the compressed layers remains fully confined to those  layers and has no time to get dissipated into the entire body of the  gas. Similarly, the cold caused in the rarefied layers cannot be  compensated for, by flow of heat into it from other layers.
 Thus Boyle's law does not apply in this case.
           See 
Newton's Formula For Velocity Of Sound   The relation between pressure and volume of a gas under adiabatic conditions is given by 

 where  

 i.e., the ratio of the principle specific heats of the gas at constant pressure and constant volume respectively.
 Let the pressure change by an amount 
dP, producing a change in volume by 
dV. Then 

 Taking out 

 from the 2
nd factor in the above expression, 

 But from binomial approximation, 
 
  
  
 
 Canceling P on both sides and neglecting the term containing 

P.

V because it is too small, we get 
 
  
 
 But the LHS in the above equation represents the bulk modulus, B. 

 Substituting in equation (1-23), we get 

 This is known as Newton-Laplace formula for the velocity of sound in a gas. 
 
  
 
 This is in close agreement with the experimental value.
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