Current methods of measuring sound absorption coefficient and sound transmission loss of acoustic materials and treatments are time-consuming and expensive. To overcome this limitation, normal incidence sound absorption and transmission loss measurement technique using a flow resistivity tube were developed. Unfortunately, this equipment is equally expensive. This project is an effort made to develop a cost-effective flow resistivity tube for wider use especially for educational use in developing countries. A flow resistivity tube capable of measuring absorption coefficient and flow resistivity is designed and built under a budget suitable for educational institutions in developing countries. The design, development, and fabrication of the low-cost flow resistivity tube along with measurement results demonstrating its accuracy is presented. Using a calibrated acoustic sample, data obtained from the low-cost flow resistivity tube were compared with those from a standard commercial tube with encouraging results. A parametric study was conducted showing the effects of various parameters on the accuracy of the measured results. These include tube material, tube dimensions. Based on these, design options were generated to meet the cost and functionality targets pre-assigned. A list of suggested parts and price is also included for anyone interested to custom-build the tube.