System L is a horizontal tube designed for acoustical testing of underwater materials and devices, and is part of the Low Frequency Facility of the Naval Undersea Warfare Center in Newport, Rhode Island. The tube contains a fill fluid that is composed of a propylene glycol/water mixture. This system is capable of achieving test temperatures in the range of -3 to 40 deg Centigrade, and hydrostatic test pressures in the range 40 to 68,950 kPa. A unidirectional traveling wave can be established within the tube over frequencies of 100 to 1750 Hz. Described here is a technique for measuring the (normal-incidence) echo reduction and insertion loss of small passive-material samples that approximately fill the tube diameter of 38 cm. (Presented also is a waveguide model that corrects the measurements when the sample fills the tube diameter incompletely.) The validity of the system L measurements was established by comparison with measurements acquired in a large acoustic pressure-test vessel using a relatively large panel of a candidate material, a subsample of which was subsequently evaluated in system L. The first step in effecting the comparison was to least-squares fit the data acquired from the large panel to a causal material model. The material model was used to extrapolate the panel measurements into the frequency range of system L. The extrapolations show good agreement with the direct measurements acquired in system L.