The necessity of accurate pass-by noise simulations of vehicles has increased as the requirements on noise levels is becoming stricter. Also, the design of noise reducing measures is needed early in the design process when measurements are not possible to perform. The impact of the sound absorbing materials representation on simulated pass-by noise levels from a truck is analysed in this paper. The material may be fully resolved in FEM, including bulk reaction, or represented by a surface impedance, either at normal or a specic angle of incidence. The first representation requires FEM simulations and more material data. This puts higher demands on input data, and more importantly, prevents the use of BEM simulations which signicantly would improve computational efficiency. The two latter representations may be implemented in BEM. The necessary assumption of local reaction may hold for some materials, but it is not always valid. The simulations presented in this paper show that the local reaction assumption underestimates the effect of sound absorption, giving up to 5 dB higher radiated sound power levels and pass-by noise levels up to 2 dB higher than obtained using the bulk-reacting representation. The difference is shown to depend on the material properties and the position of the source in relation to the noise shields and absorbing parts. The directivity of the radiated noise is not affected, although the regions of largest sound pressure levels are more pronounced. The choice of representation of the material is shown to be important for the simulated pass-by noise levels. To choose the level of complexity in the model, it is important to be aware of the effect this may have on the accuracy of the results in order to draw correct conclusions from the results.