  We investigate a time harmonic acoustic scattering problem by a penetrable
inclusion with compact support embedded in the free space. We consider cases
where an observer can produce incident plane waves and measure the far field
pattern of the resulting scattered field only in a finite set of directions. In
this context, we say that a wavenumber is a non-scattering wavenumber if the
associated relative scattering matrix has a non trivial kernel. Under certain
assumptions on the physical coefficients of the inclusion, we show that the
non-scattering wavenumbers form a (possibly empty) discrete set. Then, in a
second step, for a given real wavenumber and a given domain D, we present a
constructive technique to prove that there exist inclusions supported in D for
which the corresponding relative scattering matrix is null. These inclusions
have the important property to be impossible to detect from far field
measurements. The approach leads to a numerical algorithm which is described at
the end of the paper and which allows to provide examples of (approximated)
invisible inclusions.
