The invention relates to a device (01) for examining a biological and non-biological material (02) via acoustic spectroscopy, said device comprising an ultrasonic transmission device (03) for transmitting an ultrasonic transmission signal (35, 36, 37, 38, 39, 40, 41), an ultrasonic reception device (04) for receiving a reflected and/or transmitted ultrasonic reception signal after said signal has passed through the material (02) to be examined, said transmission device (03) being configured for giving several ultrasonic transmission signals having different frequencies and said reception device (04) being configured for receiving corresponding ultrasonic reception signals having different frequencies, the time-of-flight values (16) of the allocated ultrasonic signals being able to be identified from every signal pair consisting of the transmission signal and the reception signal using a first processing device (10), the attenuation values (20) of the allocated ultrasonic signal being able to be identified from every signal pair consisting of the transmission signal and the reception signal using a second processing device (11), and for every frequency of the different transmission signals and reception signals the correspondingly identified time-of-flight values (16) and attenuation values (20) being able to be stored as a results dataset (21) in a storage device (17) at least temporarily.