Passive acoustic treatments, also called liners, are the main solution to noise problems. The Single Degree Of Freedom (SDOF) acoustic treatment, composed of a thin material (perforated plate) affixed to air cavities with a rigid bottom, constitutes a solution. Predicting sound level reduction by an SDOF treatment requires reliable acoustic impedance models. An experimental/numerical method has been developed for a duct with an acoustic treatment to test acoustic impedance models of SDOF treatment with a multimodal propagation in the presence of a mean flow. This method is based on the comparison of experimental results from an aeroacoustic bench composed of a circular duct with a treated area, and numerical results from an FEM-PML axisymmetric model based on Galbrun's equation. The numerical results are confronted with experimental results to test impedance models up to M 0 ¼ 60:25.