A device for non-invasively examining body tissue via acoustic spectroscopy, said device comprising an ultrasonic transmission device for transmitting an ultrasonic transmission signal (35, 36, 37, 38, 39, 40, 41), an ultrasonic reception device for receiving a reflected and/or transmitted ultrasonic reception signal after said signal has passed through the body tissue to be examined, said transmission device being configured for giving several ultrasonic transmission signals having different frequencies fi to f n and said reception device being configured for receiving corresponding ultrasonic reception signals having different frequencies, wherein the device comprises a first processing device, a second processing device, a signal splitter, a storage device and an evaluation device, wherein the frequency dependent time-of-flight values of the allocated ultrasonic signal of every signal pair consisting of the transmission signal and the reception signal are directly measured using the first processing device that comprises a time-to-digital converter, and wherein the frequency dependent attenuation values of the allocated ultrasonic signal are identified from every signal pair consisting of the transmission signal and the reception signal using the second processing device, and wherein the signal splitter is provided between the ultrasonic reception device on the one hand and the two processing devices (10, 11) on the other hand, a correspondingly received ultrasonic reception signal being able to be directed to both processing devices (10, 11) identically for parallel processing using said signal splitter, and wherein for each frequency fi to f n of the different transmission signals and reception signals, n being greater than 1, the correspondingly identified time-of-flight values and attenuation values are stored as a results dataset in the storage device at least temporarily, and wherein a qualifying value for describing the examined body tissue is derived from the results dataset in the evaluation device. wherein the device comprises a first processing device, a second processing device, a signal splitter, a storage device and an evaluation device, wherein the frequency dependent time-of-flight values of the allocated ultrasonic signal of every signal pair consisting of the transmission signal and the reception signal are directly measured using the first processing device that comprises a time-to-digital converter, and wherein the frequency dependent attenuation values of the allocated ultrasonic signal are identified from every signal pair consisting of the transmission signal and the reception signal using the second processing device, and wherein the signal splitter is provided between the ultrasonic reception device on the one hand and the two processing devices (10, 11) on the other hand, a correspondingly received ultrasonic reception signal being able to be directed to both processing devices (10, 11) identically for parallel processing using said signal splitter, and wherein for each frequency fi to f n of the different transmission signals and reception signals, n being greater than 1, the correspondingly identified time-of-flight values and attenuation values are stored as a results dataset in the storage device at least temporarily, and wherein a qualifying value for describing the examined body tissue is derived from the results dataset in the evaluation device.