The acoustical characterization of isotropic thin samples by electrical imp
edancemetry methods shows anomalies in absorption coefficient measurements.
This coefficient increases when the thickness decreases. In this paper, we
will try to explain this phenomenon by developping a material characteriza
tion method based on die electrical admittance measurements of the transduc
er alone and loaded taking into account the layer coupling the transducer t
o the sample constituing the load. We determine the absorption coefficient
for different thicknesses of PMMA (polymethyl-methacrylate) realised in the
same plate.