Not yet reviewed by Pith; the record is open.

Superradiant gain is the process in which waves are amplified via their interaction with a rotating body, examples including evaporation of a spinning black hole and electromagnetic emission from a rotating metal sphere. In this paper we elucidate theoretically how superradiance may be realized in the field of acoustics, and predict the possibility of non-reciprocally amplifying or absorbing acoustic beams carrying orbital angular momentum by propagating them through an absorbing medium that is rotating. We discuss a possible geometry for realizing the superradiant amplification process using existing technology.