International audienceAn acoustic method is proposed for measuring the flow resistivity and the thickness of air-saturated porous materials. The conventional methods [14, 16, 17] for the measurement of the flow resistivity (or the viscous permeability) require the prior knowledge of the porosity. The method presented in this work is based on a temporal model of the direct problem in which a simplified expression (independent of frequency and porosity) of the transmission coefficient at the Darcy’s regime (low frequency range) is established, this expression depends only on the viscous permeability (or the flow resistivity) and the thickness of a porous sample. The inverse problem is solved based on the leastsquare numerical method using experimental transmitted wave in time domain. Tests are performed using two samples of different thicknesses to same industrial plastic foam, thereby enabling the determination the thickness and flow resistivity of foam plastic. This method has the advantage of being simple, fast and efficient