This test method covers the use of an impedance tube, two microphone locations and a frequency analysis system for the determination of the sound absorption coefficient of sound absorbing materials for normal incidence sound incidence. It can also be applied for the determination of the acoustical surface impedance or surface admittance of sound absorbing materials. As an extension, it can also be used to assess intrinsic properties of homogeneous acoustical materials such as their characteristic impedance, characteristic wavenumber, dynamic mass density and dynamic bulk modulus.