A device for treating a material, in particular for drying a preferably strip-shaped material, with a gaseous treatment medium which flows through the material, comprising - at least one drum including a gas-permeable drum casing, wherein said drum casing is at least partially covered with said material, and wherein in an inside of said drum a negative pressure is adapted to be applied, - a treatment chamber (14, 76, 78) at least partially surrounding said drum, wherein upon application of the negative pressure in said inside of said drum the gaseous treatment medium flows from said treatment chamber (14, 76, 78) through said material arranged on said drum casing and said drum casing into the inside of said drum, wherein said treatment chamber is subdivided into at least two treatment subchambers (76, 78) by partition plates, wherein at least a first treatment subchamber surrounds at least a first peripheral region of said drum and a second treatment subchamber surrounds at least a second peripheral region of said drum, wherein a first gaseous treatment medium having a first temperature is adapted to be introduced into said first treatment subchamber, and wherein a second gaseous treatment medium having a second temperature is adapted to be introduced into said second treatment subchamber, - a feeding means feeding the gaseous treatment medium in a manner distributed across the width of the drum in a peripheral region of said drum to the treatment chamber (14, 76, 78), wherein the width of said drum is the extension of said drum in the axially parallel direction, characterized in that - said feeding means includes a feeding channel through which the gaseous medium to be fed to said treatment chamber (14, 76, 78) flows, wherein a perforated plate is arranged in the cross-section of said feeding channel, whose gas permeability is adapted to be varied. - at least one drum including a gas-permeable drum casing, wherein said drum casing is at least partially covered with said material, and wherein in an inside of said drum a negative pressure is adapted to be applied, - a treatment chamber (14, 76, 78) at least partially surrounding said drum, wherein upon application of the negative pressure in said inside of said drum the gaseous treatment medium flows from said treatment chamber (14, 76, 78) through said material arranged on said drum casing and said drum casing into the inside of said drum, wherein said treatment chamber is subdivided into at least two treatment subchambers (76, 78) by partition plates, wherein at least a first treatment subchamber surrounds at least a first peripheral region of said drum and a second treatment subchamber surrounds at least a second peripheral region of said drum, wherein a first gaseous treatment medium having a first temperature is adapted to be introduced into said first treatment subchamber, and wherein a second gaseous treatment medium having a second temperature is adapted to be introduced into said second treatment subchamber, - a feeding means feeding the gaseous treatment medium in a manner distributed across the width of the drum in a peripheral region of said drum to the treatment chamber (14, 76, 78), wherein the width of said drum is the extension of said drum in the axially parallel direction, - said feeding means includes a feeding channel through which the gaseous medium to be fed to said treatment chamber (14, 76, 78) flows, wherein a perforated plate is arranged in the cross-section of said feeding channel, whose gas permeability is adapted to be varied.