Acoustic impedance tubes are commonly used to measure a test specimen’s acoustic characteristics, such as reflection factor, absorption coefficient, or acoustic impedance, in combination with one or two condenser measurement microphones according to associated standards. In the development process of an impedance tube, the microphone diaphragm’s size has an important role in the measurement quality. On the one hand, the microphone diameter has to be large enough to ensure the possibility of measuring at low sound pressure levels (SPLs), but on the other hand, the size of the microphone diaphragm should be small in order not to influence the sound propagation through the impedance tube due to the microphone coupling. Micro-Electro-Mechanical Systems (MEMS) microphones are recently widely applied in various acoustic applications due to their small size and high sensitivity. This paper proposes the development of an acoustic impedance tube equipped with 16 MEMS microphones and an inner diameter of 8 mm with an operating frequency range between 60 Hz and 16 kHz. The bottom port MEMS microphones are connected via a 1 mm hole to the tube. The system evaluation is based on standard test specimens like empty probe adapters, rigid termination, and porous absorbers.