Poroelastic materials are commonly used in passive noise control due to their low cost and relative efficient acoustic absorption characteristics in the middle to high frequency range. They are constituted by a rigid and a fluid phase responsible for the dissipation mechanisms attenuating the propagation of acoustic waves inside the material. The understanding of these phenomena and their translation into parameters existing in the mathematical formulations for poroelastic materials are of paramount importance in the design of optimized structures for choosing the proper materials for each application. This work presents studies on the validation of a melamine foam characteristics using the equivalent fluid model from Johnson-Champoux-Allard (JCA) and a rigid structure. Experiments and finite element simulations of an impedance tube using the LMS Virtual.Lab® software were executed and validated to determine the necessary material properties for the equations involved in the numerical analysis. Results show a good approximation between numerical and experimental data, which allows a better understanding on how to use the JCA model in complex simulations using poroelastic material layers for acoustic absorption purposes.