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We show here the existence of acoustic metamaterial, in which both the effective density and bulk modulus are simultaneously negative, in the true and strict sense of an effective medium. Our double-negative acoustic system is an acoustic analogue of Veselago’s medium in electromagnetism, and shares many unique consequences, such as negative refractive index. The double negativity in acoustics is derived from low-frequency resonances, as in the case of electromagnetism, but the negative density and modulus are derived from a single resonance structure as distinct from electromagnetism in which the negative permeability and negative permittivity originates from different resonance mechanisms.