Transformation devices: event carpets in space and space-time P. Kinsler, M. W. McCall Department of Physics, Imperial College, Prince Consort Road, London SW7 2AZ, United Kingdom. Phys. Rev. A89 063818 (2014) doi:10.1103/PhysRevA.89.063818 arXiv:1308.3358 Here we extend the theory of space-time or event cloaking into that based on the carpet or ground-plane reflective surface. Further, by recasting and generalizing a scalar acoustic wave model into a new mathemati- cally covariant form, we also show how transformation theories for optics and acoustics can be combined into a single prescription. The single prescription, however, still respects the fundamental differences between electromagnetic and acoustic waves, which then provide us with an existence test for any desired transformation device ­ are the required material properties (the required constitutive parameters) physically permitted by the wave theory for which it is being designed? Whilst electromagnetism is a flexible theory permitting almost any transformation-device (T-device) design, we show that the acoustic model used here is more restricted. Email: Dr.Paul.Kinsler@physics.org