The invention relates to a device (01) for examining a testing material (02) by means of acoustic spectroscopy, having a measuring section (37), which is formed from a reference material (38) and the testing material (02), wherein the acoustic material properties of the reference material (38) are known for different frequencies, and wherein the length (xR) of the reference material (38) is known, and wherein the length (xM) of the testing material (02) is known, and having an ultrasound transmitting device (39) for emitting an ultrasound transmission signal (42) having a starting amplitude (A0) through the measuring section (37), and having a first ultra sound receiving device (41) for receiving the transmitted ultrasound receiving signal (44) after passing through the measuring section (37), and having a second ultrasound receiving device (40) for receiving the ultrasound receiving signal (45) reflected on the boundary surface (43) between the testing material (02) and the reference material (38) after pass