  Recently N. Garcia et al. (Phys. Rev. E 67, 046606 (2003)) theoretically
studied several acoustic devices with dimensions on de order of several
wavelenghts. The authors discussed on experimental results previously reported
by several of us (F. Cervera et al., Phys. Rev. Lett. 88, 023902 (2002)). They
concluded that diffraction and not refraction is the ominating mechanism that
explain the focusing effects observed in those experiments. In this Comment we
reexamined their calculations and discussed why some of their interpretations
of our results are misleading.
