Modeling the complex characteristic acoustic impedance and complex wavenumber of porous materials allows the prediction of the complex specific acoustic impedance of a system consisting of porous absorbers and air cavities in front of a rigid surface. By using the transfer matrix method, the complex characteristic acoustic impedance and complex wavenumber of a porous material can be predicted by using the measured complex specific acoustic impedance of two different systems of the porous material and an air cavity, performed in a two-microphone impedance tube. Depending on the method, the material can be measured with either a rigidly terminated back plate at the back of the material, or a rigidly terminated air cavity at the back. This paper looks at why predictions using the single and double thickness method break down for thinner, less dense materials