An MA model (FIR filter) is widely used for modeling an RTF. The MA model, however, requires a large number of filter taps to model an RTF in a room with a long reverberation time. On the other hand, an ARMA model (pole/ zero model: IIR filter) is expected to reduce the number of filter taps, since poles with few taps can express the resonance characteristics that cause long reverberation.1) There have been many studies on ARMA modeling of an RTF, but they did not report that the number of filter taps was effectively reduced by the ARMA model.2,3) The reason is probably that they studied ARMA modeling of an RTF for a wide frequency band where the mode density of a room is high, i.e., the number of poles is large. In this paper, we discuss the ARMA modeling of an RTF focusing on the low frequency band where the mode density is low.