Acoustic characteristics of a sound absorbing material can be identified, if the characteristic impedance and propagation constants are known, which have generally been determined experimentally. One easy method determining these two essential parameters is to measure the one dimensional wave characteristics in the impedance tube. In th udy, the effects of backing conditions on the impedance tube measurement have been examined using several pairs of generally used end conditions. The results showed that the measured values are similar for most pairs of end conditions: however, it was observed that the measured characteristic impedance for different thickness did not agree well for some pairs. In this work, the multi termination method, using three or more known backing con ns, was suggested to reduce such random errors, which are mostly caused by the test procedure. Employing three terminations as a set, comprised of a rigid end, an end with porous material, and an end with a backing cavity, it was demonstrated that improved measured results could be obtained for an open cell PU foam varying widely with three different thicknesses.