The present disclosure relates to a diaphragm that may be used with a mechanical-to-acoustical transducer. The diaphragm may include a layer of optically clear film, a damping layer and another layer of optically clear film. The damping layer may be an adhesive. The diaphragm may also comprise two optically clear films, optionally including a damping layer, wherein the films indicate a desired coefficient of linear thermal expansion in one or both of the machine and transverse directions.