Exceptional points (EPs) are critical points in the parameter space of non-Hermitian systems, where two or more eigenvalues and eigenvectors simultaneously coalesce. The remarkable physics and behavior of waves at these EPs have raised considerable attention. Previous research has accessed EPs in parity-time (PT) symmetric systems through spatially modulated parameters. Using acoustics, this Letter demonstrates a different family of EPs in classical wave systems that emerge from coordinated modulation of mass density and loss/gain in time. This condition can create nonreciprocal coupling between arbitrary modes at the EPs, leading to exotic behaviors such as unilateral frequency conversion and linear amplification of waves that are unattainable at conventional time-invariant systems. Moreover, these phenomena can be attained with only loss, and acoustic gain via modal energy transfer is demonstrated in a loss-only system at such EPs. Our work marries time-varying systems with EPs, which could open new avenues for wave manipulation.

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• Classical mechanics
• Continuum mechanics
• Dynamical systems
• Hamiltonian systems
• Traveling waves