A pressure equalizing assembly with a nonporous membrane traversing across an acoustic pathway defined by an opening in a housing. A breathable layer connected to the nonporous membrane may be laterally arranged to the acoustic pathway. An acoustic cavity is defined by the breathable layer and nonporous membrane. The nonporous membrane has a side facing the opening in the housing to prevent fluid or moisture from penetrating into the acoustic cavity. The breathable layer further equalizes pressure in the acoustic cavity by providing a venting layer.