The invention relates to a device (01) for examining a biological and non-biological material (02) using acoustic spectroscopy, comprising an ultrasonic transmission device (03) for transmitting an ultrasonic transmission signal (35, 36, 37, 38, 39, 40, 41), an ultrasonic receiving device (04) for receiving a reflected and/or transmitted ultrasonic receive signal after passing through the material (02) to be examined, wherein the transmission device (03) is designed to output multiple ultrasonic transmission signals of different frequencies and the receiving device (04) is designed to receive corresponding ultrasonic receive signals of different frequencies, wherein the transit time values (16) of the assigned ultrasonic signal can be determined from each transmission- and receive signal pair using a first processing device (10), and wherein the attenuation values (20) of the assigned ultrasonic signal can be determined from each transmission- and receive signal pair using a second processing device (11), and