The attenuation of the sound energy produced by a liquid contained in a cylindrical tube (wave guide) depends on the liquid's viscosity, sound frequency, tube wall thickness, and tube material. By measuring the acoustic impedance of plane sound waves in a cylindrical wave guide, one can obtain the liquid's viscosity. Impedance measurements can also provide sound velocity in the liquid medium as another important physical characteristic. In this study a method using the impedance tube technique is presented. This research details the instrument's principles of operation along pertinent analytical equations and reports experimental results conducted using viscosity standard liquids. It is shown that the instrument can measure both liquid's viscosity and intrinsic sound velocity with reasonable precision. (C) 2004 American Institute of Physics.