For the accurate measurement of acoustic properties of a surface, efforts have been made to reduce errors caused by external disturbance. If the reflection coefficient is considered as a transfer function between reflected wane and incident wave, the causality is required between them and the reflection coefficient should be of minimum phase. In this thesis, the minimum phase condition is applied to measure correct reflection coefficient. The reflection coefficient is approximated as a rational function In the Z domain by minimizing the sum square error. Then the minimum phase reflection coefficient is reconstructed using the distribution of poles and zeros of the reflection coefficient model.