Acoustical materials are usually used for architectural design, ambient noise, and traffic noise to absorb sound. The sound absorption coefficient (SAC) is often used as the performance index of acoustical materials. It is measured using the reverberation room method (RRM) and the impedance tube method (ITM). The sound source of the RRM is a random incidence in various directions, whereas that of the ITM is a normal incident. The SAC measured by the RRM is more extensive, practical, and costly

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... han ITM. Usually, the SAC measured by RRM is used as the commercially available acoustical materials index. However, RRM requires large-area test samples for measurement and a special sound field of reverberation room for test experiments. Therefore, this study aims to use the ITM to measure SAC. The measured SAC, frequency, thickness, and material density were employed as independent variables and substituted in the obtained multiple regression model to predict SAC obtained by RRM. In addition, the measurement characteristics of impedance tubes provide varisized calibers for different frequency ranges to measure a relatively accurate SAC. Based on the abovementioned characteristics, this study proposed a dual-model for estimating the SAC of the reverberation room method to achieve the best-estimated result. After experimental validation, the dual-model estimated result was compared with SAC from the reverberation room method. It was observed that the maximum absolute value of all errors did not exceed 0.16. Most of the absolute errors were below 0.1, proving the accuracy of this method. Therefore, the method proposed in this study can shorten the acoustical material development schedule for manufacturers and save the cost of the development process.