The reflection coefficient of a material at oblique incidence is measured in a free field. The sound pressure distributions are measured at discrete points on two measurement lines and then decomposed into plane wave components by using spatial Fourier transform. The inciedent and reflected plane wave components are obtained from a set of "decomposition equations" of which uses the plane wave propagation theory. Numerical simulations and experiments have been performed to see the effect of finite size of measurement area. To reduce this effect, a window fuction has been performed to see the effects of finite size of mesurement area. To reduce this effect, a window function has been proposed and its effect on the measurement of sound absorbing material property has been studied as well. The reflection coefficient obtained by this method is compared with those obtained from other methods; 2-microphone method in a duct and an expirical equation of which determines the characteristic impedance .rho.c and propagation constant k of a material from flow resistance information.formation.