The performance of an acoustic particle velocity sensor that is placed between two cylindrical objects has been analyzed both analytically and by means of finite volume simulations on fluid dynamics. The results are compared with acoustic experiments that show a large magnification of the output signal of the particle velocity sensor due to the mounting of the sensor between two cylinders. The influences of this construction consist of an attenuation of particle velocities at frequencies below a few hertz, whereas signals in the higher frequency range are amplified, up to approximately three times (10 dB) in a frequency range between 50 and 1000 Hz. The theoretical analysis is based on the derivation of the stream function for the situation of two long cylinders immersed in an oscillating incompressible viscous fluid, at low Reynolds numbers. The results lead to an improved insight into the effects of viscosity and fluid flow that play a role in acoustic measurements and open the way for further optimization of the sensitivity of the sensor.