The absorption characteristics of several fibrous materials of the Owens Corning 700 Fiberglas Series were measured to determine the variation in impedance as a function of incident angle of the sound wave. The results, indicate that the fibrous absorbents behave as extended reacting materials. The poor agreement between measurement and theory for sound absorption based on the parameters of flow resistance and porosity indicates that this theory does not adequately predict the acoustic behavior of fibrous materials. A much better agreement with measured results is obtained for values calculated from the bulk acoustic parameters of the material.