A method of identifying a material and/or condition of a material in a borehole is described, together with related apparatus. The material may either be between first and second tubulars or between a first tubular and a wall of the borehole. The method may include providing a reference quality factor (Qreference) for one or more known materials in one or more known conditions and measuring a downhole quality factor (Qmeasured) of the material and/or material condition to be identified. A spectral ratio α=(Qmeasured/Qreference) may then be computed for one or more known materials under one or more known conditions followed by an analysis of the spectral ratios to identify the material and/or condition of the material in the borehole.