As a part of an investigation of the properties of the Riverbank reverberation chamber, comparisons were made between reverberation coefficients and statistical coefficients calculated from impedance‐tube data for 2‐ and 4‐in. Fiberglas board and for resonator‐type panels. One of the objectives of the tests was an investigation of materials for use as possible standards for comparison of reverberation chambers. Tests on resonator panels were suggested by Ingård and Bolt who have found that the impedance could be calculated and was independent of the angle of incidence when the air‐space backing was divided into small cells. Construction details are given for the resonator panels, which consisted of perforated hard‐board mounted with air‐space backing and covered with cloth to obtain a resistance at resonance somewhat greater than ρc. One panel with a 2‐in. air space was designed for resonance at about 700 c/sec. and the other with a 9‐in. air space, for resonance at about 140 c/sec. A panel for about 350 c/sec. was also obtained by using the 2‐in. air space with the facing for the low frequency panel. For Fiberglas, fairly good agreement was found, except near 500 c/sec. where the reverberation coefficient exceeded the statistical coefficient. For the resonator absorbers, however, the reverberation coefficient was considerably greater than the statistical coefficient between 300 and 700 c/sec. and was less at frequencies between 100 and 250 c/sec. The reasons for this difference between the two types of absorbers is being investigated.