Generalizing the concept of active sound absorption, a system for active impedance control has been developed, so far for plane waves at normal incidence. The active reflector is a loudspeaker driven by the incident sound wave. Its feeding signal is derived from a “wave separator” with two microphones splitting up the standing wave field into incident and reflected wave. This system permits easy control of the reflection coefficient and eliminates feedback instability. Arbitrary reflection coefficients between almost 0 and about 1.5 have been realized in the frequency range from below 100 Hz to more than 800 Hz.