We study, in the context of the full wave equation, an approximate cloaking scheme, previously considered for the Helmholtz equation. This cloaking scheme consists
of a combination of an absorbing layer with an anisotropic layer, obtained by so-called transformation optics. We give bounds for the visibility that tend
to zero as a certain regularization parameter approaches 0. These bounds are optimal, and are based on recent estimates for the Helmholtz equation, some low frequency improvements
of these estimates, and the use of Fourier Transformation in time.
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