In recent years low frequency measurements in building and room acoustics fields gained attention. Moreover the low frequency sound absorption coefficient (below 100 Hz) has always been difficult to determine and the results coming from different laboratories cannot always be compared. This paper describes the principles at the basis of the round robin test carried out in the framework of the DENORMS cost action (Designs for Noise Reducing Materials and Structures). The same samples have been measured in reverberation rooms and in impedance tube by the different laboratories participating to the Round Robin Test.status: accepte