When determining the acoustic characteristics of a single-layer sample of a honeycomb liner by experiments in interferometers with normal wave incidence, a significant effect of incomplete lateral cells of the sample on acoustic characteristics was revealed. The experiments were carried out on two interferometers with channel diameters of 30 and 50 mm in the frequency range 500-3500 Hz at sound pressure levels of 120-155 dB. Based on the results of the experiments, an assessment was made of the effect on the acoustic characteristics of the percentage of perforation, which is the same both for one honeycomb cell and for the entire SAS sample. Based on the results of the research, recommendations were made to improve the accuracy of obtaining the acoustic characteristics of samples of honeycomb liner when testing them in interferometers of normal wave incidence.