In contrast to electron machines, beam particles travel in most proton or heavy ion circular accelerators with nonrelativistic speed. The resistive-wall impedance of the cylindrical two-layer tube with finite thickness is studied in this paper for any material in the nonrelativistic case. The nonrelativistic correction for a special case of metallic-type layers is given afterward. Finally, we derive the general expression of the resistive-wall impedance for the multilayer tubes.
