As part of a cooperation between ONERA and NASA, the liner impedance eduction methods developed by the two research centers are compared. The NASA technique relies on an objective function built on acoustic pressure measurements located on the wall opposite the test liner, and the propagation code solves the convected Helmholtz equation in uniform flow using a finite element method that implements a continuous Galerkin discretization. The ONERA method uses an objective function based either on wall acoustic pressure or on acoustic velocity acquired above the liner by Laser Doppler Anemometry, and the propagation code solves the linearized Euler equations by a discontinuous Galerkin discretization. Two acoustic liners are tested in both ONERA and NASA flow ducts and the measured data are treated with the corresponding impedance eduction method. The first liner is a wire mesh facesheet mounted onto a honeycomb core, designed to be linear with respect to incident sound pressure level and to grazing flow velocity. The second one is a conventional, nonlinear, perforate-over-honeycomb single layer liner. Configurations without and with flow are considered. For the nonlinear liner, the comparison of liner impedance educed by NASA and ONERA shows a sensitivity to the experimental conditions, namely to the nature of the source and to the sample width.