Acoustic eld in enclosed rooms in the low frequency range can be described by the wave model, based on solution of the wave equation. Solution to the wave equation for acoustic eld in the room can be obtained using numerical procedures, e.g. the boundary elements method. Determination of acoustic impedance of the room walls surface material, based on the knowledge of the distribution of acoustic pressure amplitudes in the enclosed space, requires application of the inverse boundary elements method and gathering a proper set of input data. The paper presents the possibilities of analysis of acoustic properties for industrial-type rooms, by using inverse methods in the low frequency range.