An ultrasonic transmitting and receiving device is provided for measuring the transmission and/or reflection of ultrasonic waves on a thin material sheet, or a coating applied thereto. The device may include a plurality of ultrasonic transmitters, a plurality of ultrasonic receivers, wherein the number of the ultrasonic transmitters corresponds to the number of the ultrasonic receivers, and one receiver electronics respectively for each of the ultrasonic receivers or a group receiver electronics respectively for a predetermined number of ultrasonic receivers. A method is provided for ultrasonic absorption and/or transmission measurement, in which signals are emitted by multiple ultrasonic transmitters at the same time or nearly at the same time which are received by ultrasonic receivers and in which the received signals are evaluated in parallel.