Acoustic materials play a very important role in design of automobile interior, factories, workshops etc., Acoustic materials are most commonly used now a day in passive noise control to prevent unwanted noise Many new acoustic materials are discovered day by day for this application. Finding out the characteristic of those acoustic materials before using it in the application is so mandatory. Absorption coefficient of a material at various frequency ranges has to be known since absorption coefficient varies at various frequencies. This paper elaborately describes how to measure the absorption coefficient of the material from the proposed design. Both electrical and mechanical components are getting fabricated in the aim of reducing the price and also modification has been made in the conventional impedance tube. This paper gives the selection of tube diameter, length, tube material, sample size, amplification circuit, microphone, pre amplification, filters, microphone position and Data acquisition using sound card and LABVIEW. Using the standard calibrated specimen absorption coefficient of the material is calculated and it is compared to find the accuracy of the setup. Experimental setup is fabricated as per the ASTM c384 standard. Sound absorption coefficient (a) of any acoustic material can be calculated by using this setup. In order to find out the accuracy of the setup standard materials is kept and tested. © 2006-2016 Asian Research Publishing Network (ARPN). All rights reserved.